DCIT, ROHTAK vs. SHRI PREM KUMAR GUPTA, HARYANA

This appeal by the Revenue is directed against the order dated 6th July, 2015 of the CIT(A), Rohtak, relating to Assessment Year 2010-11.

The ld. counsel for the assessee, at the outset, submitted that the tax effect involved in the grounds raised by the Revenue is below Rs.20 lac. Therefore, in view of the recent CBDT Circular No.03/2018 dated 11th July, 2018, which is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable and has to be dismissed. The ld. DR fairly conceded that the tax effect involved in the grounds raised by the Revenue is, admittedly, below Rs.20 lakhs.

We have heard the rival arguments made by both the sides and note that tax effect involved in the grounds raised by the Revenue is Rs.19,11,624/- which is below the prescribed limit of Rs.20 lakhs. We, therefore, find that the present appeal is not maintainable in view of the CBDT Circular No.03/2018 dated 11th July, 2018 which is applicable even to pending appeals. However, if the Revenue, at any point of time, finds that the case of the Revenue falls under any of the clauses as per amended para 10 of the said Circular, vide Notification dated 20th August, 2018, the Revenue is at liberty to file Miscellaneous Application for revival of the appeal. The appeal filed by the Revenue is, accordingly, dismissed.

In the result, the appeal filed by the Revenue is dismissed. The decision was pronounced in the open court on 24.04.2019 at the time of hearing.