ITO, NEW DELHI vs. SMT. MADHU BALA GUPTA, NEW DELHI

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ITA 746/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 appeal was not maintainable due to the low tax effect, as per the CBDT circulars. The appeal was therefore dismissed.

What were the facts?

The Revenue appealed against the deletion of an addition made under Section 69 of the Income Tax Act. The tax effect of the appeal was below the monetary limit prescribed by CBDT circulars for filing appeals.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 69,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: 17.09.2019Pronounced: 17.09.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.746/Del./2017 Assessment Year 2012-2013 The Income Tax Officer, Smt. Madhu Bala Gupta, Ward-71(2), Room No.402, D-5, Parwana Vihar, vs., 4th Floor, D-Block, Civic Sector-9, Rohini, Centre, New Delhi. New Delhi – 110 085. PIN – 110 002. PAN AIGPG5138B (Appellant) (Respondent) For Revenue : Shri Atiq Ahmad, Sr. D.R. For Assessee : Shri Dinesh Chandra, Advocate. Date of Hearing : 17.09.2019 Date of Pronouncement : 17.09.2019 ORDER PER BHAVNESH SAINI, J.M.

This appeal by Revenue has been directed against the order of Ld. CIT(A)-32, New Delhi, Dated 30.11.2016, for the A.Y. 2012-2013, challenging the deletion of addition of Rs.71,76,058/- under section 69 of the Income Tax Act, 1961.

2 ITA.No.746/Del./2017 Smt. Madhu Bala Gupta, New Delhi.

2.

Admittedly, the tax effect in the Departmental Appeal is 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.No.746/Del./2017 Smt. Madhu Bala Gupta, New 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 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.

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