DCIT (EXEMPTION), GHAZIABAD vs. M/S. THE SERVNTS OF CHILDREN SOCIETY, MEERUT

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ITA 3997/DEL/2016Status: DisposedITAT Delhi13 May 2019AY 2012-133 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 Revenue's appeal was not maintainable as the tax effect was below the monetary limit prescribed by CBDT Circular No. 3/2018. These instructions have statutory force under Section 268A and apply to pending appeals.

What were the facts?

The Revenue filed an appeal against the CIT(A) order for AY 2012-13. Both parties agreed that the tax effect on the disputed issue was less than Rs. 20,00,000/-.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal due to the tax effect being below the prescribed monetary limit as per 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 BENCH “G”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI L.P. SAHU

For Appellant: Shri M.P. Rastogi, Advocate
For Respondent: Shri S.S. Rana, CIT( DR), Shri M.P. Rastogi, Advocate
Hearing: 13/05/2019

This is an appeal filed by the Revenue directed against the order of Commissioner of Income Tax (APPEALS) Meerut dated 28.04.2016 pertaining to the assessment year 2012-13.

2.

During the course of hearing, it was admitted by both the parties that the tax on disputed issue as raised in the departmental appeal is less than Rs. 20,00,000/-. Hence the present appeal of the Revenue is not maintainable in view of recent Circular of CBDT No. 3/2018 dated 11th July, 2018. The tax effect involved in the ground raised by the revenue is Rs. 19,13,534/- which is below the prescribed limit of Rs. 20,00,000/-.

3.

Having considered the rival submissions and the material available on record, we find that tax effect is below the monetary limit as prescribed in CBDT circular. These instructions of CBDT have now statutory force within the provisions of section 268A and are made applicable to the pending appeals also by virtue of para 13 of the Circular.

4.

In the result, the appeal of the Revenue stands dismissed as indicated above.

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