DCIT(EXEMPTION),CIRCLE, GHAZIABAD vs. SHANTI EDUCATIONAL SOCIETY, MEERUT

PDF · subscribers
ITA 2556/DEL/2018Status: DisposedITAT Delhi10 August 2021AY 2014-154 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 noted that the tax effect was below the revised monetary limit for filing appeals as per CBDT circulars. The Departmental Representative did not press the appeal. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A). The assessee's representative pointed out that the tax effect in the appeal was below the threshold limit set by CBDT circulars for filing appeals. The Departmental Representative agreed with this contention.

What were the issues?

Maintainability of the appeal due to low tax effect below the CBDT threshold. Whether the appeal should be dismissed as not pressed.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Per Anadee Nath Misshra, AM (A) This appeal by Revenue is filed against the impugned order of Learned Commissioner of Income Tax (Appeals), Meerut, [“Ld. CIT(A)”, for short], dated 15.01.2018 for Assessment Year 2014-15.

(B) At the outset, it was brought to our notice at the time of hearing, by learned Authorized Representative (“Ld. AR” for short) for assessee, that tax effect in this appeal is below Rs. 50,00,000/-. Vide recent CBDT Circular No. 17/2019 dated 08.08.2019 read with earlier CBDT Circular No. 3 of 2018, dated 11.07.2018, minimum threshold limit of tax effect for filing of appeals by Revenue in Income Tax Appellate Tribunal (“ITAT”, for short) has been enhanced to Rs. 50,00,000/-. In a subsequent

ITA No.-2556/Del/2018. Shanti Educational Society, Meerut. clarification issued by CBDT vide F.No. 279/Misc/M-93/2018-ITJ, dated 20/08/2019, it has been clarified by CBDT that the aforesaid revised monetary limit is also applicable to all pending appeals in ITAT. In view of the foregoing, it was contended by Ld. AR for assessee, that this appeal is not maintainable. Learned Commissioner of Income Tax (Departmental Representative) [“Ld. CIT(DR)”, for short) agreed with this contention of the Ld. AR for assessee, and did not press the appeal. Therefore, this appeal is dismissed being not pressed; and also being not maintainable having regard to aforesaid CBDT Circular No. 17/2019 dated 08.08.2019 read with aforesaid CBDT Circular No. 3 of 2018 in the light of aforesaid clarification dated 20/08/2019.

(C) Before leaving, we clarify that Revenue will be at liberty to approach Income Tax Appellate Tribunal U/s 254(2) of Income Tax Act, 1961 seeking recall of this order and, for restoration of this appeal if it is found that appeal of Revenue is not covered by aforesaid CBDT Circulars dated 08.08.2019 and 11.07.2018.

Recent GST High Court judgments

Search GST case law →