DCIT, NEW DELHI vs. CAPT. NAREH KUMAR BERI, NEW DELHI

ITA 4811/DEL/2016Status: DisposedITAT Delhi23 January 2019AY 2011-122 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 assessment was below the monetary limit prescribed by CBDT Circular No. 03/2008 for filing appeals. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2011-12. The total income assessed by the AO was Rs. 2,10,000 and Rs. 36,19,141.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal due to low tax effect as per CBDT circulars.

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 BENCH “E” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Rinku Singh, Sr.D.R

For Respondent: Shri Vinod Kumar, CA

O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the Revenue against the impugned order dated 24.06.2016 passed by Commissioner of Income Tax (Appeals)-21, New Delhi for the Assessment Year 2011-12.

Admittedly, the total income assessed by the Assessing Officer is Rs.2,10,000/- and Rs.36,19,141/- 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.

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

Order pronounced in the open Court on 23rd January, 2019.

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