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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: SMT. DIVA SINGH & SH. R.K PANDA
PER R.K. PANDA, AM:
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that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- will be treated as withdrawn.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.
Sd/- Sd/- (DIVA SINGH) (R.K PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER
*Neha* Date:- 03.01.2019 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI
Date of dictation 03.01.2019 Date on which the typed draft is placed before the dictating Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded 03.09.2019 on the website of ITAT Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order