Case Number: ITA 398/DEL/2019
Appellant: DCIT, Circle-10(2), New Delhi
Respondent: Green Infra BTV Ltd., New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-01-18
Order Type: Final Tribunal Order
Date of Order: 2019-08-28
Pronounced On: 2019-08-28
Result: Appeal Dismissed
The appeal was filed by the DCIT, Circle-10(2), New Delhi, against the order of the CIT(A)-4, New Delhi, dated 01.10.2018, for the assessment year 2015-16. The primary issue in this case involved the tax effect, which was below the threshold for filing appeals as set by the CBDT.
The DCIT filed this appeal challenging the decision of the CIT(A) regarding certain tax assessments and related penalties for the assessment year 2015-16. The appeal was initially filed before the ITAT for a resolution of the dispute.
During the hearing held on 23.08.2019, no representative appeared on behalf of the respondent. The Revenue was represented by Ms. Naina Soin Kapil, Sr. DR. The key point of consideration was the applicability of the CBDT Circular No. 17/2019, which raised the monetary limit for filing appeals to Rs. 50 lakhs.
The ITAT, comprising Shri R.K. Panda, Accountant Member, and Ms. Suchitra Kamble, Judicial Member, reviewed the case details and the CBDT Circular No. 17/2019. The Tribunal noted that the tax effect involved in the grounds raised by the Revenue was below Rs. 50 lakhs, as clarified by the CBDT on 20th August 2019.
The Tribunal emphasized the importance of adhering to the revised monetary limits set by the CBDT to reduce litigation and focus on high-value cases. Given that the tax effect in this case was below the specified threshold, the appeal was deemed not maintainable.
The appeal filed by the DCIT, Circle-10(2), New Delhi, against Green Infra BTV Ltd., New Delhi, for the assessment year 2015-16, was dismissed. The dismissal was based on the fact that the tax effect involved was below the threshold limit of Rs. 50 lakhs as per the CBDT Circular No. 17/2019, which was applicable even to pending appeals.
Order Pronounced: 28.08.2019
This case highlights the implementation of the CBDT’s directive to limit appeals to high-value cases, aiming to reduce unnecessary litigation and streamline the judicial process.
For further details, refer to the complete judgment text available in the records of the ITAT, Delhi Bench.
ITA 398/DEL/2019: DCIT vs Green Infra BTV Ltd. – Appeal Dismissed Due to Tax Effect Below Threshold
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