Case Number: ITA 467/DEL/2019
Appellant: DCIT, Central Circle-1, Noida
Respondent: Vidhya Devi, Noida
Assessment Year: 2010-11
Case Filed On: 2019-01-23
Order Type: Final Tribunal Order
Date of Order: 2019-08-28
Pronounced On: 2019-08-28
The case of DCIT, Central Circle-1, Noida vs Vidhya Devi pertains to the assessment year 2010-11. The appeal was filed by the department against the order dated 23.10.2018 passed by the Commissioner of Income Tax (Appeals)-IV, Kanpur. The issue involved in the appeal was related to the tax effect being below the prescribed limit for filing appeals before the Tribunal.
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘B’ heard the case on 23.08.2019. The appellant, DCIT, Central Circle-1, Noida, was represented by Ms. Naina Soin Kapil, Sr. DR. The respondent, Vidhya Devi, did not appear before the tribunal.
Both appeals, ITA No. 467/Del/2019 for the assessment year 2010-11 and ITA No. 468/Del/2019 for the assessment year 2011-12, were filed by the department against the separate orders dated 23.10.2018 passed by the Commissioner of Income Tax (Appeals)-IV, Kanpur.
After reviewing the materials available on record, the ITAT found that the amount disputed in both appeals was below the tax effect limit prescribed by the CBDT Circular No. 17/2019 dated 08.08.2019. The tribunal noted that the circular is binding on the tax authorities and applies retrospectively to pending appeals as well.
The Senior DR representing the revenue could not provide any justification for why the circular should not apply to the facts of the case. The tribunal, therefore, held that the appeals of the revenue deserved to be dismissed on account of low tax effect as per the CBDT circular and subsequent clarification issued on 20.08.2019.
In conclusion, the ITAT dismissed both appeals filed by the revenue due to the low tax effect, without delving into the merits of the case. This decision underscores the importance of adhering to the prescribed limits for tax disputes and the binding nature of CBDT circulars on tax authorities.
The appeal filed by the DCIT, Central Circle-1, Noida, against Vidhya Devi for the assessment year 2010-11 was dismissed due to the low tax effect, in accordance with CBDT Circular No. 17/2019. The tribunal’s decision highlights the application of the circular to pending appeals and reinforces the guidelines for preferring appeals before the tribunal.
DCIT vs Vidhya Devi: Appeal Dismissed Due to Low Tax Effect – ITA 467/DEL/2019
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform