ITO, NEW DELHI vs. SMT. MAHI PREET KAUR, DELHI

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ITA 3436/DEL/2017Status: DisposedITAT Delhi17 September 2019AY 2012-134 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 appeals were not maintainable in view of CBDT Circulars enhancing the monetary limit for filing appeals. The appeals were therefore dismissed.

What were the facts?

The Revenue filed appeals against the deletion of additions made by the Assessing Officer. The tax effect in these appeals was less than Rs. 50 lakhs.

What were the issues?

Maintainability of departmental appeals before the ITAT based on monetary limits 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 “E”: DELHI

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

Hearing: 16.09.2019Pronounced: 16.09.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.3435 & 3436/Del./2017 Assessment Years 2011-2012 & 2012-2013 Smt. Mahi Preet Kaur, The Income Tax Officer, B-24, Ganesh Nagar, vs., Ward-58(2), Pandav Nagar, New Delhi. Delhi – 110 092. PAN ASKPK3020G (Appellant) (Respondent) For Revenue : Shri Atiq Ahmad, Sr. D.R. For Assessee : -None- Date of Hearing : 16.09.2019 Date of Pronouncement : 16.09.2019 ORDER PER BHAVNESH SAINI, J.M.

Both the appeals by the Revenue are directed against the order of Ld. CIT(A)-19, New Delhi, Dated 17th March, 2017 for the A.Ys. 2011-2012 and 2012-2013, challenging the deletion of addition of Rs.99,23,454/- and deleting addition of Rs.62,11,221/- and Rs.56,86,669/- respectively in both the years.

2 ITA.Nos.3435 & 3436/Del./2017 Smt. Mahi Preet Kaur, Delhi.

2.

Admittedly, the tax effect in the Departmental Appeals are less than Rs.50 lakhs. Vide Circular No.3/2018 Dated 11thJuly, 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

3 ITA.Nos.3435 & 3436/Del./2017 Smt. Mahi Preet Kaur, Delhi. 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 Appeals. The cases of the Department would not fall in the exceptions provided in the above Board Circulars. In the result, the Departmental appeals are not maintainable as the appeals are filed against the Board instructions referred to above and therefore, the appeals of the Department are liable to be dismissed.

5.

In the result, appeals of the Department are dismissed.

Order pronounced in the open Court.

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