ITO, WARD- 1(2), NOIDA vs. CHAMAN, GAUTAM BUDH NAGAR

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ITA 6502/DEL/2018Status: DisposedITAT Delhi05 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 tax effect of the appeal was below the monetary limit prescribed by the CBDT for filing appeals before the ITAT. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2009-10. The total income assessed by the AO was Rs. 13,66,667.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the ITAT due to the low tax effect, considering the CBDT circular.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

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

Before: SHRI AMIT SHUKLA

For Appellant: Shri S.L. Anuragi, Sr.D.R

The aforesaid appeal has been filed by the Revenue against the impugned order dated 31.05.2018 passed by Commissioner of Income Tax (Appeals)-I, NOIDA for the Assessment Year 2009-10.

2.

Admittedly, the total income assessed by the Assessing Officer is Rs.13,66,667/- on which tax effect is much below the new prescribed monetary limit for filing of appeal by the Department before the ITAT of Rs.20 lac vide CBDT Circular No. 03/2008 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018. Accordingly, the appeal of the Revenue is dismissed as non maintainable because of low tax effect.

3.

In the result, the appeal filed by the Revenue is dismissed.

Order pronounced in the open Court on 28th January, 2019

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