DCIT, CENTRAL CIRCLE-2, NEW DELHI vs. MANISH PERIWAL, NEW DELHI

PDF · subscribers
ITA 699/DEL/2021Status: DisposedITAT Delhi29 August 2022AY 2016-173 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable as per CBDT Circular No. 17/2019, which enhanced the monetary limit for filing appeals before the Tribunal to Rs. 50 lakhs. The Revenue's counsel did not press the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(Appeals) for AY 2016-17. The tax effect of the disputed addition was Rs.35,02,280/-, which was less than Rs.50 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect and CBDT circulars regarding monetary limits for appeals.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANIL CHATURVEDI & SHRI CHALLA NAGENDRA PRASAD

For Respondent: Shri Jitender Chand, Sr. DR, Ms. Shweta Bansal, CA
Hearing: 29.08.2022

आदेश /O R D E R PER C.N. PRASAD, J.M.

1.

This appeal by Revenue has been directed against the order of Ld. CIT(Appeals)-23, New Delhi dated 27.02.2020 for AY 2016-17.

2.

The Ld. Counsel for Assessee submits that the Revenue effect in this appeal is less than Rs.50 lakhs. Referring to the grounds of appeal of I.T.A.No.699/Del/2021/A.Y.2016-17 the Revenue it is submitted that the disputed addition is only Rs.35,02,280/- on which the tax effect is less than Rs.50 lakhs.

3.

We have heard Ld. Representatives of both the parties.

Admittedly, the tax effect in the Departmental appeal is less than Rs.50 lakhs. Vide Circular No. 3/18 dated 11.07.2018 issued by CBDT u/s 268A of the I.T. Act, it has been directed that the Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs. 20 lakhs. It is also directed that this Instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in the Tribunal. Pending appeals below this specified tax effect may be withdrawn/not pressed. The aforesaid circular has been amended by issuing further Circular No. 17/2019, whereby the monetary limit for filing Income-tax appeals before the Tribunal has been enhanced to Rs. 50 lakhs. Ld. DR in view of the above Board Circular did not press the Departmental appeal. We also noticed that similar appeals of the Revenue for the assessment years 2008-09 to 2010-11 and 2012-13, 2014- 15 and 2015-16 were also dismissed by the Tribunal by order dated 20.04.2022 in view of the Circular No. 17/2019 dated 08.08.2019. In the result, the Departmental appeal is not maintainable as the appeal is filed against the Board Instruction referred to above and, therefore, the appeal of the Department is liable to be dismissed.

I.T.A.No.699/Del/2021/A.Y.2016-17

5.

In the result, the Departmental appeal is dismissed.

Order pronounced in the open court on 29.08.2022

More judgments on Section 268A

All 3,931 judgments and leading authorities on Section 268A →

Recent GST High Court judgments

Search GST case law →