Case Number: ITA 1192/DEL/2019
Appellant: ITO Ward-4, Hisar
Respondent: Sant Singh Makkar, Hisar
Assessment Year: 2013-14
Case Filed On: 2019-02-14
Order Type: Final Tribunal Order
Date of Order: 2019-08-28
Date of Pronouncement: 2019-08-28
The case of ITO Ward-4, Hisar vs. Sant Singh Makkar pertains to the assessment year 2013-14. The appellant, ITO Ward-4, Hisar, filed an appeal against the order dated 30.11.2018 passed by the Commissioner of Income Tax (Appeals), Hisar. The primary issue in this case was the tax amount disputed which fell below the prescribed limit for appeals as per the Central Board of Direct Taxes (CBDT) Circular No. 17/2019.
The appeal was heard by the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘B’, with Accountant Member Shri R.K. Panda and Judicial Member Ms. Suchitra Kamble presiding. The hearing took place on 23.08.2019, and the order was pronounced on 28.08.2019.
During the hearing, it was brought to the tribunal’s notice that the tax effect involved in the appeal was less than Rs. 50 lakhs. This amount squarely falls within the ambit of Circular No. 17/2019 dated 08.08.2019 issued by the CBDT, which prescribes the tax effect for preferring appeals before the Tribunal. The subsequent clarification issued by CBDT on 20th August 2019 further solidified the applicability of this limit to pending appeals.
After perusing the materials available on record, the tribunal found that the amount disputed was indeed below the tax effect limit prescribed by the CBDT. The tribunal noted that the Circular No. 17/2019 and the clarification dated 20.08.2019 make it clear that the revised monetary limits apply retrospectively to pending appeals. The Circular is binding on the tax authorities, and hence, the appeals of the revenue deserve to be dismissed on account of low tax effect.
In conclusion, the appeal by the Revenue was dismissed in limine due to the low tax effect. The decision was announced in the open court on 28th August 2019.
Order:
Order pronounced in the open court on 28th August, 2019.
Signed:
(R.K.PANDA) ACCOUNTANT MEMBER
(SUCHITRA KAMBLE) JUDICIAL MEMBER
Date: 28.08.2019
*BR*
Copy forwarded to:
By Order
Assistant Registrar, ITAT, New Delhi
Low Tax Effect Leads to Dismissal of Appeal in Sant Singh Makkar Case
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