DCIT, FARIDABAD vs. SH. PURSHOTTAM LAL GUPTA, FARIDABAD

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ITA 2138/DEL/2015Status: DisposedITAT Delhi01 May 2019AY 2011-123 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 appeal was not maintainable as the tax effect was below the revised monetary limit prescribed by CBDT Circular No. 3/2018. The Tribunal dismissed the appeal without going into the merits of the case.

What were the facts?

The Revenue filed an appeal before the ITAT against an order for assessment year 2011-12. Both parties agreed that the tax effect on the disputed issue was less than Rs. 20,00,000/-.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT when the tax effect is below the prescribed monetary limit set 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 BENCH “F”: NEW DELHI

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

For Appellant: Shri K.C. Singhal Adv, Shri Amit Gupta, Adv
For Respondent: Smt. Sulekha Verma,CIT(DR), Shri K.C. Singhal Adv, Shri Amit Gupta, Adv
Hearing: 01/05/2019

This is an appeal filed by the Revenue directed against the order of Principal Commissioner of Income Tax (OSD), Gurgaon dated 12.02.2015 pertaining to the assessment year 2011-12.

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, whereby the monetary limit of tax effect for not filing appeals before the Tribunal has been revised to 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.

This Circular contains clear instructions to the Department to withdraw or not to press such appeals filed before the ITAT wherein tax effect involved does not exceed Rs. 20,00,000/-. It is not the case of the Revenue that the present appeal comes within the sweep of exclusion clauses as given in para No. 10 & 11 of the said Circular. Thus, going by the prescription of the afore-noted CBDT instructions, and without going into merits of the case, we dismiss the instant appeal filed by the Revenue, being not maintainable, as the tax effect involved in this appeal is less than Rs. 20.00 lacs.

5.

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

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