ITO (E), WARD-1(4), NEW DELHI vs. JAI NARAYAN BAJARANG LAL TODI TRUST, NEW DELHI

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ITA 4807/DEL/2018Status: DisposedITAT Delhi11 February 2019AY 2010-113 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Department should not file appeals before the Tribunal when the tax effect does not exceed Rs. 20 lakhs, as per CBDT Circular No. 3/2018. The Revenue's appeal was therefore not maintainable.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order which had allowed the assessee's appeal. The Assessing Officer had made additions of Rs. 30,99,000/- and Rs. 1,90,200/-. The tax effect in the present appeal was less than Rs. 20 lakhs.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the Tribunal given the low tax effect, in light of CBDT Circular No. 3/2018.

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI

Hearing: 11.02.2019Pronounced: 11.02.2019

For Revenue : Shri S.L. Anuragi, Sr. D.R. For Assessee : Shri Prateek Gupta & Shri Piyush Agrawal, C.As. Date of Hearing : 11.02.2019 Date of Pronouncement : 11.02.2019 ORDER This appeal by the Revenue has been directed against the Order of the Ld. CIT(A)-36, New Delhi, Dated 27.04.2018 for the A.Y. 2010-2011.

2.

In this case, the A.O. made the addition of Rs.30,99,000/- and Rs.1,90,200/-. The Ld. CIT(A) allowed the appeal of assessee.

2 ITA.No.4807/Del./2018 Shri Jai Narayan Bajarang Lal Todi Trust, New Delhi.

3.

Admittedly, the tax effect in the present appeal is less than Rs.20 lakhs. Vide Circular No.3/2018Dated 11thJuly, 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 Pending appeals below the specified tax limit may be withdrawn/not pressed.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.

4.

In the result, appeal of the Department is dismissed.

3 ITA.No.4807/Del./2018 Shri Jai Narayan Bajarang Lal Todi Trust, New Delhi.

Order pronounced in the open Court.

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