ITO (EXEMPTIONS), CIRCLE-1(1), DELHI vs. ASSOCIATION OF INDIA UNIVERSITIES, NEW DELHI

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ITA 4231/DEL/2018Status: DisposedITAT Delhi20 February 2019AY 2009-102 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 filed by the Revenue was not maintainable due to the tax effect being below the monetary limit prescribed by CBDT Circular No. 03/2018. The Revenue was given liberty to file a Miscellaneous Application if the case fell under exceptions.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for AY 2009-10. The assessee's counsel pointed out that the tax effect was below Rs. 20 lac.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal based on the tax effect and the applicability of CBDT Circular No. 03/2018.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA

For Appellant: Shri Pradeep Jha, CA
For Respondent: Shri S.L. Anuragi, Sr. DR
Hearing: 20.02.2019Pronounced: 20.02.2019

ORDER This appeal filed by the Revenue is directed against the order dated 26th March, 2018 of the CIT(A)-40, New Delhi, relating to Assessment Year 2009-10.

2.

The ld. AR, at the outset, submitted that the tax effect involved in the ground raised by the Revenue is below Rs.20 lac and, therefore, in view of the recent CBDT Circular No.03/2018 dated 11th July, 2018, 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 ground raised by the Revenue is, admittedly, below Rs.20 lac. I, therefore, hold that the appeal filed by the Revenue 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.

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