What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue. This was based on the concession by the Revenue's representative that the tax effect was below Rs. 20,00,000/-, and a CBDT circular revising the monetary limit for filing appeals.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2010-11. The assessee did not appear for the hearing.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the revised monetary limits prescribed by the CBDT for filing appeals before the ITAT.

ITO vs Jagpal Singh, Gautam Budh Nagar | ITAT Delhi 2019

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI

Before: SHRI N.S. SAINI

Hearing: 14/01/2019Pronounced: 14/01/2019

This appeal filed by the revenue is directed against the order dated 30.04.2018 of the CIT(A)-1, Noida to A. Y. 2010-11.

None appeared on behalf of the assessee at the time of hearing. Therefore, this appeal is being disposed of on the basis of material available on record and after hearing the Ld. DR.

The Ld. DR fairly conceded that the tax effect involved in the appeal filed by the revenue is below Rs.20,00,000/-. The CBDT vide circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt.)] dated 11.07.2018 has revised the monetary limit to Rs.20,00,000/- for filing of the appeals by the department before ITAT. As per para 3 of the said circular it is also clarified that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- will be treated as withdrawn. Since in the instant case the tax effect is admittedly below Rs. 20,00,000/-, therefore, in view of the latest CBDT Circular cited (supra) the appeal filed by the revenue is dismissed.

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

ITO, WARD- 1(5), NOIDA vs. JAGPAL SINGH, GAUTAM BUDH NAGAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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