DCIT, NEW DELHI vs. SHRI ROOP KISHORE MADAN, NEW DELHI

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ITA 3747/DEL/2015Status: DisposedITAT Delhi25 March 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 due to the low tax effect, as per CBDT Circular No. 3 of 2018. The Learned CIT (DR) did not press the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was less than Rs. 20 lakhs, which is below the monetary limit set by a CBDT circular for filing appeals.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal given the tax effect and the CBDT circular on monetary limits for appeals.

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: ‘D’: NEW DELHI

Before: SHRI SUDHANSHU SRIVASTAVA & SHRI ANADEE NATH MISSHRA

This appeal by Revenue has been directed against the order of Learned Commissioner of Income Tax (Appeals) - 16, New Delhi, [“Ld. CIT(A)”, in short] dated 16/03/2015 for Assessment Order 2011-12.

2.

Admittedly, the tax effect in the Departmental Appeal is less than Rs.20 lakhs. Vide Circular No. 3 of 2018 dated 11.07.2018 issued by Central Board of Direct Taxes (CBDT) under section 268A of the I.T. Act, it has been directed that Department shall Page 1 of 3

ITA No.- 3747/Del/2015 Roop Kishore Madan. not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply retrospectively to the pending appeals and appeals to be filed henceforth in the Tribunal. It is also directed in this Circular, that pending appeals below the specified tax effect may be withdrawn/not pressed. Learned CIT (DR), who appeared on behalf of Revenue, did not press the appeal in view of the aforesaid Circular of CBDT. We may also note that this appeal of Revenue would not fall within the exceptions provided in the aforesaid Circular. In the result, the Departmental Appeal is not maintainable, in view of aforesaid CBDT Circular. The Appeal of Revenue is dismissed as withdrawn/not pressed by the Learned CIT(DR). We clarify that Revenue will be at liberty to file a miscellaneous application seeking recall of this order for restoration of the appeal, if it is found that the appeal of Revenue is not covered by aforesaid CBDT Circular.

3.

In the result, appeal of the Revenue is dismissed, for statistical purposes. Order pronounced in the Open Court on 25th day of March, 2019

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