What did the Tribunal hold?

The Tribunal noted that the CBDT's revised monetary limit for filing appeals before the ITAT is Rs. 20,00,000/-. As the tax effect in this case was below this limit, the appeal was treated as withdrawn.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2008-09. The tax effect involved in the appeal was below Rs. 20,00,000/-.

What were the issues?

Whether the Revenue's appeal should be dismissed based on the revised monetary limit prescribed by the CBDT for filing appeals before the ITAT.

ITO vs Sh. Pawan Kumar Malhotra Prop… | ITAT Delhi 2019

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: SMT. DIVA SINGH & SH. R.K PANDA

Hearing: 03/01/2019Pronounced: 03/01/2019

This appeal filed by the revenue is directed against the order dated 17.02.2016 of the CIT(A), Faridabad relating to A. Y. 2008-09.

None appeared on behalf of the assessee. However, Ld. DR pointed out 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that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- will be treated as withdrawn.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.

Order pronounced in the open court at the time of hearing i.e. on 03.09.2018.

ITO, FARIDABAD vs. SH. PAWAN KUMAR MALHOTRA PROP., FARIDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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