ITO, NEW DELHI vs. M/S. ANMOL PROBUILD PVT. LTD., DELHI

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ITA 398/DEL/2016Status: DisposedITAT Delhi13 February 2019AY 2007-083 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 dismissed the appeal as the tax effect was below the monetary limit prescribed by CBDT Circular No. 3/2018. The Revenue's counsel did not press the appeal in light of the circular.

What were the facts?

The Revenue filed an appeal against the deletion of an addition of Rs. 55,55,000/- by the CIT(A). The tax effect in the appeal was less than Rs. 20 lakhs.

What were the issues?

Maintainability of the Revenue's appeal before the Tribunal due to low tax effect, as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “A” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU

Hearing: 13.02.2019Pronounced: 13.02.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.398/Del./2016 Assessment Year 2007-2008 The Income Tax Officer, M/s. Anmol Probuild Private Ltd., A-32, Madhu vs. Ward-2(4), Vihar, I.P. Extn., Delhi. New Delhi. PIN – 110 092. PAN AAGCA1370G (Appellant) (Respondent) For Revenue : Shri Amit Katoch, Sr. D.R. For Assessee : Shri Pranshu Singhal, C.A. Date of Hearing : 13.02.2019 Date of Pronouncement : 13.02.2019 ORDER PER BHAVNESH SAINI, J.M.

This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-1, New Delhi, Dated 19.11.2015, for the A.Y. 2007-2008, challenging the deletion of addition of Rs.55,55,000/-.

2.

Admittedly, the tax effect in the present appeal is less than Rs.20 lakhs. Vide Circular No.3/2018 Dated 11th

2 ITA.No.398/Del./2016 M/s. Anmol Probuild Private Ltd., Delhi. July, 2018 issued by CBDT, it has been directed that the Department shall 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 pending appeals and appeals to be filed henceforth in Tribunals. Pending appeals below the specified tax limit may be withdrawn/not pressed. The Ld. D.R. in view of the Board’s Circular above did not press the Departmental Appeal. The case of the Department would not fall in the exceptions provided in the above Board Circular. In the result, the Departmental appeal is not maintainable as the appeal is filed against the Board instructions referred to above and therefore, the appeal of the Department is liable to be dismissed.

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