ITO, NEW DELHI vs. M/S SWASTIK ENTERPRISES, NEW DELHI

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ITA 2283/DEL/2016Status: DisposedITAT Delhi06 February 2019AY 2007-082 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 in view of CBDT Circular No. 03/2018. This circular is applicable to pending appeals.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2007-08. No one appeared for the assessee. The tax effect involved was below Rs. 20 lakhs.

What were the issues?

Maintainability of the Revenue's appeal based on the tax effect and CBDT circulars.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA & MS SUCHITRA KAMBLE

For Respondent: Shri Surender Pal, Sr.DR
Hearing: 06.02.2019

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2007-08 ITO, Vs. Swastik Enterprises, Ward-51(1), Plot No.31, Gali No.5, New Delhi. New Rohtak Road, Anand Parbat Indl. Area, New Delhi. PAN: AAFTS6921K (Appellant) (Respondent) Assessee by : None Revenue by : Shri Surender Pal, Sr.DR Date of Hearing : 06.02.2019 Date of Pronouncement: 06 .02.2019 ORDER

PER R.K. PANDA, AM:

1.

This appeal by the Revenue is directed against the order dated 8th February, 2016 of the CIT(A)-17. New Delhi, relating to Assessment Year 2007-08.

2.

None appeared on behalf of the assessee when the name of the assessee was called. It was seen that the tax effect involved in the ground raised by the Revenue is below Rs.20 lakhs. The ld. DR also fairly conceded the tax effect involved in the ground raised by the Revenue is below Rs.20 lac . 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. We, 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.

3.

In the result, the appeal filed by the Revenue is dismissed. The decision was pronounced in the open court on 06.02.2019 at the time of hearing itself.

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