DCIT (EXEMPTION), GHAZIABAD vs. SHREE BANKEY BIHARI EDUCATIONAL SOCIETY (REGD.), GHAZIABAD

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ITA 5285/DEL/2015Status: DisposedITAT Delhi29 August 2019AY 2010-113 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 the CBDT circulars revised the monetary limit for filing appeals to Rs. 50 Lacs and clarified that this would apply to pending appeals. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order passed under section 143(3). The Revenue sought to withdraw the appeal as the tax effect was below Rs. 50 Lacs, as per revised CBDT circulars.

What were the issues?

Maintainability of the appeal due to low tax effect in light of revised CBDT monetary limits for filing appeals.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘F’: NEW DELHI

Before: MS. SUSHMA CHOWLA & SHRI N.K.BILLAIYA

For Appellant: DR ूयथ क ओर से /
Hearing: 27.08.2019Pronounced: 29.08.2019

आदेश / ORDER आदेश आदेश आदेश PER SUSHMA CHOWLA, JM: The appeal filed by Revenue is against order of CIT(A), Ghaziabad, dated 29.05.2015 relating to assessment year 2010-11

1.

ITA No:- 5285/Del/2015 (Assessment Year: 2010-11) against the order passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’).

2.

Despite service of notice, none appeared on behalf of the assessee. However, Ld. DR for the Revenue pointed out that the present appeal is to be withdrawn as the tax effect involved in the case is below Rs.50 Lacs.

3.

The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.

4.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para 10 of the Circular dated 11.07.2018.

5.

In conclusion, by applying the CBDT Circular dated 08.08.2019 and letter dated 20.08.2019 (supra), the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.

ITA No:- 5285/Del/2015 (Assessment Year: 2010-11)

6.

In the result, the appeal of Revenue is dismissed.

Order pronounced in the open court on 29th day of August, 2019.

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