ACIT, NEW DELHI vs. SH. PRADEEP KUMAR AGGARWAL, GURGAON

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ITA 1189/DEL/2016Status: DisposedITAT Delhi01 October 2019AY 2008-094 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 dismissed the Department's appeal as it was not maintainable due to the low tax effect, following CBDT circulars. The assessee's cross-objection was also dismissed as not pressed.

What were the facts?

The Department filed an appeal before the ITAT, and the assessee filed a cross-objection. The tax effect in the Department's appeal was less than Rs. 50 lakhs.

What were the issues?

Whether the Department's appeal is maintainable before the Tribunal given the tax effect and CBDT circulars. Whether the assessee's cross-objection needs to be pressed.

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 “E”: DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

Hearing: 24.09.2019Pronounced: 01.10.2019

2 ITA.No.1189/Del./2016 & C.O.No.190/Del./2016 Shri Pradeep Kumar Aggarwal, Gurgaon. ORDER PER BHAVNESH SAINI, J.M.

The Departmental Appeal as well as Cross Objection by Assessee are directed against the Order of the Ld. CIT(A)-XXVI, New Delhi, Dated 28.12.2015 for the A.Y. 2008-2009.

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 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 Pending appeals below the specified tax limit may be withdrawn/not pressed by the Department.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

3 ITA.No.1189/Del./2016 & C.O.No.190/Del./2016 Shri Pradeep Kumar Aggarwal, Gurgaon. 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.

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 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.

4 ITA.No.1189/Del./2016 & C.O.No.190/Del./2016 Shri Pradeep Kumar Aggarwal, Gurgaon. 6. Learned Counsel for the Assessee seeks permission to withdraw the cross objection as the same is filed merely in support of the Order of the Ld. CIT(A). In view of these circumstances, the cross objection is dismissed as not pressed.

7.

In the result, cross objection of the Assessee dismissed.

8.

To sum-up, appeal of Revenue and Cross Objection of the Assessee are dismissed.

Order pronounced in the open Court.

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