ITO (E), WARD- 1(3), NEW DELHI vs. CHILDREN'S BOOK TRUST, NEW DELHI

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ITA 6250/DEL/2017Status: DisposedITAT Delhi13 February 2019AY 2013-143 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 as per CBDT Circular No. 3/2018, the Department shall not file appeals where the tax effect does not exceed Rs. 20 lakhs. The Revenue's appeal was not pressed in view of this circular.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2013-2014. The tax effect in the appeal was less than Rs. 20 lakhs.

What were the issues?

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

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI

Hearing: 13.02.2019Pronounced: 13.02.2019

For Revenue : Shri S.L. Anuragi, Sr. D.R. For Assessee : Shri KVSR. Krishna, C.A. Date of Hearing : 13.02.2019 Date of Pronouncement : 13.02.2019 ORDER This appeal by the Revenue has been directed against the Order of the Ld. CIT(A)-40, Delhi, Dated 03.07.2017, for the A.Y. 2013-2014.

2.

In this case, A.O. computed the taxable income of assessee at Rs.30,40,300/-.

3.

Admittedly, the tax effect in the present appeal is less than Rs.20 lakhs. Vide Circular No.3/2018 Dated 11thJuly, 2018 issued by CBDT, it has been directed that 2 ITA.No.6250/Del./2017 Children’s Book Trust, New Delhi.

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 Pending appeals below the specified tax limit may be withdrawn/not pressed.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.

4.

In the result, appeal of the Department is dismissed.

Order pronounced in the open Court.

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