ADDL. CIT, NEW DELHI vs. M/S. UNITED HOTELS LTD., NEW DELHI

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ITA 2154/DEL/2017Status: DisposedITAT Delhi01 August 2019AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal, noting that the tax effect was below the monetary limit specified by CBDT Circular No. 3/2018. The Revenue's counsel did not press the appeal in light of this circular.

What were the facts?

The Revenue filed an appeal against the deletion of additions made by the Assessing Officer. The tax effect in the appeal was less than Rs. 20 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal given the low tax effect, as per CBDT instructions.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “G” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI ANADEENATH MISSHRA

Hearing: 01.08.2019Pronounced: 01.08.2019

ORDER PER BHAVNESH SAINI, J.M.

This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-13, New Delhi, Dated 25.11.2016, for the A.Y. 2012-2013, challenging deletion of additions of Rs.29,40,000/- and Rs.2,60,650/-.

2 ITA.No.2154/Del./2017 M/s. United Hotels Limited, New Delhi.

2.

Admittedly, the tax effect in the present appeal is less than Rs.20 lakhs. Vide Circular No.3/2018Dated 11thJuly, 2018 issued by CBDT, 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 Tribunals. Pending appeals below the specified tax limit may be withdrawn/not pressed. The Ld. D.R. in view of the Board’s Circular above did not press the Departmental Appeal. The case of the Department would not fall in the exceptions provided in the above Board Circular. 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.

3 ITA.No.2154/Del./2017 M/s. United Hotels Limited, New Delhi. Order pronounced in the open Court.

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