DCIT, DEHRADUN vs. SH. RAM NIWAS GUPTA, DEHRADUN

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ITA 4858/DEL/2016Status: DisposedITAT Delhi15 January 2019AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the tax effect was below the monetary limit specified by the CBDT Circular. The CIT(DR) did not press the appeal in view of the circular. Therefore, the appeal was dismissed as withdrawn/not pressed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in the appeal was less than Rs. 20 lakhs. The CBDT Circular No. 3 of 2018 mandates that appeals with a tax effect below Rs. 20 lakhs should not be filed or pressed.

What were the issues?

Whether the Revenue's appeal is maintainable given the tax effect is below the monetary limit prescribed by the CBDT Circular, and whether the appeal should be withdrawn or not pressed.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘F’: NEW DELHI

Before: SHRI K.N. CHARY & SHRI ANADEE NATH MISSHRA

This appeal by the Revenue has been directed against the order of Ld. CIT(A)-2, Dehradun, dated 31.03.2016 for Assessment Year 2010-11.

2.

Admittedly, the tax effect in the Departmental Appeal is less than Rs.20 lakhs. Vide Circular No. 3 of 2018 dated 11.07.2018 issued by Central Board of Direct Taxes (CBDT) under section 268A of the I.T. Act, it has been directed that 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 the pending appeals and appeals to be filed henceforth in the Tribunal. It is also directed in this Circular, that pending appeals below the specified tax effect may be withdrawn/not pressed. Learned CIT(DR), who appeared on behalf of Revenue, did not press the appeal in view of the aforesaid Circular of CBDT. We may also note that this appeal of Revenue would not fall within the exceptions provided in the aforesaid Circular. In the result, the Departmental Appeal is not maintainable, in view of aforesaid CBDT Circular. The Appeal of Revenue is dismissed as withdrawn/not pressed by the Learned CIT(DR). We clarify that Revenue will be at liberty to file a miscellaneous application seeking recall of this order for restoration of the appeal, if it is found that the appeal of Revenue is not covered by aforesaid CBDT Circular.

3.

In the result, appeal of the Revenue is dismissed, for statistical purposes.

Order pronounced in the open court on 15/01/2019.

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