ITO, NEW DELHI vs. MRS. MITHLESH SHARMA, NEW DELHI

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ITA 5162/DEL/2015Status: DisposedITAT Delhi21 October 2019AY 2010-113 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 as it was filed against the Board's instructions regarding monetary limits for appeals. The appeal was therefore liable to be dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was less than Rs. 50 lakhs, which was the revised monetary limit for departmental appeals. The Revenue's appeal was filed after the issuance of CBDT Circular No. 17/2019.

What were the issues?

Whether a departmental appeal is maintainable when the tax effect is below the prescribed monetary limit as per CBDT circulars, and if such circulars apply retrospectively to pending 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 BENCHES “D”: DELHI

Before: SHRI BHAVNESH SAINI & SHRI B.R.R. KUMAR

Hearing: 21.10.2019Pronounced: 21.10.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.No.5162/Del./2015 Assessment Year 2010-2011 The Income Tax Officer, Mrs. Mithlesh Sharma, Ward-33(2), E-2/7, Vasant Vihar, vs., Room No.1310, 13th Floor, New Delhi – 110 057. Civic Centre, Minto Road, PAN CLTPS4047K New Delhi. (Appellant) (Respondent) For Revenue : Shri Satish Kumar Gupta, Sr. D.R. For Assessee : Shri R.S. Ahuja, C.A. Date of Hearing : 21.10.2019 Date of Pronouncement : 21.10.2019 ORDER PER BHAVNESH SAINI, J.M.

This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-11, New Delhi, Dated 18.05.2015, for the A.Y. 2010-2011.

2.

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

2 ITA.No.5162/Del./2015 Shri Mithlesh Sharma, 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.5162/Del./2015 Shri Mithlesh Sharma, New Delhi. 3. 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.

4.

In the result, appeal of the Department dismissed. Order pronounced in the open Court.

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