ACIT, CC- 13, NEW DELHI vs. ASHWANI KUMAR MINDA, NEW DELHI

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ITA 3958/DEL/2017Status: DisposedITAT Delhi08 January 2020AY 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 held that the Departmental appeal was not maintainable due to the low tax effect, as per CBDT Circulars. The Revenue did not press the appeal.

What were the facts?

The Revenue filed an appeal against the deletion of an addition of Rs. 61,25,000/- made on account of unexplained cash. The tax effect in the appeal was less than Rs. 50 lakhs.

What were the issues?

Whether the Departmental appeal is maintainable before the Tribunal when the tax effect is below the monetary limit prescribed by CBDT circulars.

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 BENCHES “A”: DELHI

Before: SHRI BHAVNESH SAINI & SHRI N.K. BILLAIYA

Hearing: 08.01.2020Pronounced: 08.01.2020

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.3958/Del./2017 Assessment Year 2014-2015 Shri Ashwani Kumar The ACIT, Central Circle – Minda, A-9, Phase-1, 13, Room No.355, 3rd vs., Ashok Vihar, New Delhi. Floor, Jhandewalan PAN AATPM3791R Extension, New Delhi-55. (Appellant) (Respondent) For Revenue : Shri Ved Prakash Mishra, Sr. D.R. For Assessee : Shri Shailesh Gupta, Advocate Date of Hearing : 08.01.2020 Date of Pronouncement : 08.01.2020 ORDER PER BHAVNESH SAINI, J.M.

This appeal by Revenue has been directed against the Order of Ld. CIT(A)-XXVI, New Delhi, Dated 31.03.2017, for the A.Y. 2014-2015, challenging the deletion of addition of Rs.61,25,000/- made on account of unexplained cash.

3.

Admittedly, the tax effect in the Departmental Appeal is less than Rs.50 lakhs. Vide Circular No.3/2018

2 ITA.No.3958/Del./2017 Shri Ashwani Kumar Minda, New Delhi. Dated 11th July, 2018 issued by CBDT under section 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 the specified tax limit may be withdrawn/not pressed by the Department. The CBDT Vide Circular No.17/2019 Dated 08.08.2019 amended the earlier Circular No.3/2018 (supra) whereby it has been directed that monetary limit for filing the Departmental appeal in Income Tax Cases may be enhanced further through this amendment in para-3 of the Circular mentioned above and accordingly, the monetary limit for filing the appeal before the Appellate Tribunal have been enhanced to Rs.50 lakhs. Since Circular No.17/2019 Dated 08.08.2019 have been issued to amend its earlier Circular No.3/2018 (supra), therefore, all the conditions of earlier Circular No.3/2018 shall apply accordingly.

3 ITA.No.3958/Del./2017 Shri Ashwani Kumar Minda, New Delhi. 4. The Ld. D.R. in view of the above Board’s Circulars did not press the Departmental Appeal. The case of the Department would not fall in the exceptions provided in the above Board Circulars. In the result, the Departmental appeal is not maintainable as the appeal is filed against the Board instructions referred to above and therefore, the appeal of the Department is liable to be dismissed.

5.

In the result, appeal of the Department dismissed.

Order pronounced in the open Court.

Sd/- Sd/- (N.K. BILLAIYA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi, Dated 08th January, 2020 VBP/-

4 ITA.No.3958/Del./2017 Shri Ashwani Kumar Minda, New Delhi.

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