DCIT, NEW DELHI vs. M/S MSX MALL PVT. LTD., NEW DELHI

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ITA 588/DEL/2013Status: DisposedITAT Delhi06 March 2019AY 2009-102 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 noted that the CBDT circular revised the monetary limit for filing appeals to Rs. 20,00,000/- and also stated that pending appeals below this limit would be treated as withdrawn. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee did not appear for the hearing. The Revenue's counsel conceded that the tax effect was below Rs. 20,00,000/-.

What were the issues?

Maintainability of the appeal before the ITAT based on the revised monetary limit prescribed by the CBDT.

AI-generated summary — verify with the full judgment below

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

Before: SH. R.K PANDA & SH. KULDIP SINGH

For Appellant: Ms. Rinku Singh, Sr. DR
Hearing: 06/03/2019Pronounced: 06/03/2019
1.

This appeal filed by the revenue is directed against the order dated 26.11.2012 of the CIT(A)-2, New Delhi relating to A. Y. 2009-10.

2.

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. 3. 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that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- will be treated as withdrawn.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 recent CBDT Circular No. 03/2018 [F.No.279/Misc.142/2007-ITJ (Pt.)] dated 11.07.2018 which is even applicable to pending appeals. The appeal filed by the revenue is not maintainable. Accordingly the appeal filed by the revenue is dismissed. 4. In the result, the appeal filed by the revenue is dismissed. Order pronounced in the open court at the time of hearing itself i.e. on 06.03.2019.

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