ACIT, NEW DELHI vs. SH. SANJAY MALHOTRA, NEW DELHI

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ITA 4636/DEL/2016Status: DisposedITAT Delhi23 January 2019AY 2008-093 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 noted that the CBDT circular mandates not filing appeals where the tax effect does not exceed Rs. 20 lakhs, and this applies retrospectively. The Revenue's counsel did not press the appeal.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order which deleted additions made by the AO. The tax effect in the appeal was less than Rs. 20 lakhs.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable given the CBDT's monetary limit for appeals to the Tribunal.

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 BENCHES “G” : DELHI

Before: SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M.

Hearing: 23.01.2019Pronounced: 23.01.2019

ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-34, New Delhi, Dated 28.06.2016, for the A.Y. 2008-2009. 2. In this case, A.O. completed the assessment at Rs.34,31,380/-. The Ld. CIT(A) noted that the issues are covered by his order for A.Y. 2006-2007 dated 28.06.2016 and the additions were accordingly deleted.

2 ITA.No.4636/Del./2016 Shri Sanjay Malhotra, New Delhi.

3.

Admittedly, the tax effect in the present appeal is less than Rs.20 lakhs. Vide Circular No.3/2018Dated 11th 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 Pending appeals below the specified tax limit may be withdrawn/not pressed.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 and seeks permission to withdraw the 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.4636/Del./2016 Shri Sanjay Malhotra, New Delhi. Order pronounced in the open Court.

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