DCIT, ROHTAK vs. SHRI PREM KUMAR GUPTA, HARYANA

PDF · subscribers
ITA 5503/DEL/2015Status: DisposedITAT Delhi24 April 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 tax effect involved in the Revenue's appeal was below the Rs. 20 lakh limit specified in CBDT Circular No. 03/2018. Consequently, the appeal was held to be not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2010-11. The assessee argued that the tax effect was below the monetary limit prescribed by CBDT Circular No. 03/2018, making the appeal not maintainable.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to the tax effect being below the monetary threshold set by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : B : NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Shri Naveen Gupta, Advocate
For Respondent: Smt. Shalini Verma, Sr.DR
Hearing: 24.04.2019

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 DCIT, Vs. Prem Kumar Gupta, Circle Rohtak, Prop. M/s Belco Pharma, Aayakar Bhawan, 515, MIE, Bahadurgarh, Rohtak. Haryana. PAN: ACRPG5722G (Appellant) (Respondent) Assessee by : Shri Naveen Gupta, Advocate Revenue by : Smt. Shalini Verma, Sr.DR Date of Hearing : 24.04.2019 Date of Pronouncement: 24 .04.2019 ORDER

PER R.K. PANDA, AM:

1.

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.

2.

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.

3.

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.

4.

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.

Recent GST High Court judgments

Search GST case law →