What did the Tribunal hold?

The Tribunal noted that as per CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 50 lakhs should not be preferred. Therefore, the appeal filed by the Revenue was not maintainable.

The Revenue filed an appeal before the ITAT for Assessment Year 2013-14. The assessee did not appear for the hearing. The tax effect in the appeal was below Rs. 50 lakhs.

What were the issues?

Whether an appeal filed by the Revenue is maintainable before the ITAT when the tax effect is below the monetary limit prescribed by CBDT circulars.

ACIT vs Amarjeet Singh, Rudrapur | ITAT Dehradun 2023

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI M BALAGANESH

For Respondent: Shri Amar Singh Rana, Sr. DR

Hearing: 22.08.2023

आदेश /O R D E R PER C.N. PRASAD, J.M.

The appeal by the Revenue for the Assessment Year 2013-14 is directed against the order of the Ld.CIT(A), Haldwani dated 18.10.2017.

I.T.A.No.440/Del/2018

At the time of hearing before us, none appeared on behalf of the assessee-respondent. This appeal of the Revenue is, therefore, being disposed of ex-parte qua the assessee after hearing the arguments of Ld. DR.

We have heard the arguments of Ld. DR and have perused the relevant material placed before us. It is observed that the tax effect in the present appeal of the Revenue is below Rs.50 lakhs. As per Circular No.21/2015 dated 10th December, 2015, the CBDT has clearly laid down that the Revenue should not prefer appeals before the ITAT if the tax effect involved in the appeal, excluding interest, is less than Rs.50 lakhs. In view thereof, the appeal filed by the Revenue is not maintainable and is dismissed.

In the result, the appeal of Revenue is dismissed.

Order pronounced in the open court on 22.08.2023

ACIT, CIRCLE- 1, HALDWANI vs. AMARJEET SINGH, RUDRAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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