Appellant: Addl. CIT, Special Range, Ghaziabad
Respondent: Javvad Khan, Bulandshahr
Assessment Year: 2014-15
Case Filed On: 2019-01-10
Order Type: Final Tribunal Order
Date of Order: 2020-08-28
Date of Pronouncement: 2020-08-28
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI FRIDAY BENCH ‘A’ : NEW DELHI
(Through Video Conferencing)
BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
ITA No. 164/Del/2019
Assessment Year: 2014-15
Appellant: Addl. CIT, Special Range, Ghaziabad
Respondent: Javvad Khan, L/H of Shri Mehtab Alam, 15, Khirki, Chaar Yaar Road, Distt. Bulandshahr (PAN: AGQPA5506M)
Appellant by: Shri Saras Kumar, Sr. DR
Respondent by: None
Date of hearing: 28.08.2020
Date of pronouncement: 28.08.2020
ORDER
PER G.S. PANNU, VICE PRESIDENT
This appeal by the Revenue for the assessment year 2014-15 is directed against the order of learned CIT(A)-III, Kanpur dated 24.10.2018.
2. None appeared on behalf of the assessee on the date of hearing. The learned DR drew our attention to the letter of the Principal Commissioner of Income Tax(A), Ghaziabad wherein tax effect involved in the above case has been calculated at Rs. 46,43,996/-, which is below Rs. 50 lakh.
3. The CBDT in its Circular No.17/2019 dated 8th August, 2019 has revised the monetary limit for filing of the departmental appeals to the ITAT at Rs. 50 lakhs.
4. In view of the above position, we deem it proper to dismiss the appeal of the Revenue in the light of the Circular No.17/2019 of the CBDT dated 8th August, 2019, as not maintainable.
5. In the result, the appeal of the Revenue is dismissed, as announced in the presence of the Departmental Representative at the conclusion of virtual hearing today.
Sd/- Sd/-
(Sudhanshu Srivastava) (G.S. Pannu)
Judicial Member Vice President
Dated: 28th AUGUST 2020
‘GS’
Copy forwarded to:
By Order
Assistant Registrar, ITAT, Delhi
The appeal filed by the Addl. CIT, Special Range, Ghaziabad against Javvad Khan, Bulandshahr for the assessment year 2014-15 was dismissed due to the tax effect being below the revised monetary limit set by the CBDT for filing departmental appeals. The case was heard and pronounced on 28th August 2020, where it was determined that the appeal was not maintainable under the updated guidelines. This decision underscores the importance of adhering to the monetary thresholds for filing appeals to ensure judicial efficiency and proper allocation of resources.
Addl. CIT, Special Range, Ghaziabad vs. Javvad Khan, Bulandshahr – ITA 164/DEL/2019
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