ACIT, NEW DELHI vs. SH. ANIL AGGARWAL, GHAZIABAD

PDF · subscribers
ITA 1136/DEL/2016Status: DisposedITAT Delhi17 October 2019AY 2007-083 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 CBDT Circulars mandate that departmental appeals with a tax effect below a certain limit (initially Rs. 20 lakhs, later enhanced to Rs. 50 lakhs) should not be filed or pressed. Since the tax effect here was below the enhanced limit and did not fall under any exceptions, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in the appeal was less than Rs. 50 lakhs.

What were the issues?

Whether the departmental appeal is maintainable before the ITAT given the tax effect and the prevailing 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 BENCHES “D”: DELHI

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

Hearing: 17.10.2019Pronounced: 17.10.2019

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.1136/Del./2016 Assessment Year 2007-2008 Shri Anil Aggarwal, The ACIT, Central Circle-6, H.No.67, Sector-1, Room No.330, ARA Centre, vs., Vaishali, Ghaziabad. U.P. Jhandewalan Extn., PAN AFGPA3349M New Delhi. (Appellant) (Respondent) For Revenue : Shri Deepak Garg, Sr. D.R. For Assessee : Shri Ved Jain, Sr. Advocate. Date of Hearing : 17.10.2019 Date of Pronouncement : 17.10.2019 ORDER PER BHAVNESH SAINI, J.M.

This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-24, New Delhi, Dated 09.12.2015, for the A.Y. 2007-2008.

2.

Admittedly, the tax effect in the Departmental Appeal is less than Rs.50 lakhs. Vide Circular No.3/2018 Dated 11th July, 2018 issued by CBDT under section 268A

2 ITA.No.1136/Del./2016 Shri Anil Aggarwal, Ghaziabad, U.P. 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.

The Ld. D.R. in view of the above Board’s Circulars did not press the Departmental Appeal. The case

3 ITA.No.1136/Del./2016 Shri Anil Aggarwal, Ghaziabad, U.P. 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.

More judgments on Section 268A

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

Recent GST High Court judgments

Search GST case law →