Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI
Before: SHRI BHAVNESH SAINI
For Revenue : Shri S.L. Anuragi, Sr. D.R. For Assessee : Shri Sanjay Sud, C.A. Date of Hearing : 26.02.2019 Date of Pronouncement : 26.02.2019 ORDER This appeal by Revenue has been directed against the Order of the Ld. CIT(A), Meerut, Dated 23rd February, 2018, for the A.Y. 2014-2015, challenging the deletion of addition of Rs.18 lakhs.
Admittedly, the tax effect in the present appeal is less than Rs.20 lakhs. Vide Circular No.3/2018 Dated 11thJuly, 2018 issued by CBDT, it has been directed that the 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
2 ITA.No.3024/Del./2018 M/s. St. John Secondary School, Meerut. apply retrospectively to pending appeals and appeals to be filed henceforth in Tribunals. Pending appeals below the specified tax limit may be withdrawn/not pressed. The Ld. D.R. in view of the Board’s Circular above did not press the Departmental Appeal. The case of the Department would not fall in the exceptions provided in the above Board Circular. In the result, the Departmental appeal is not maintainable as the appeal is filed against the Board instructions referred to above and therefore, the appeal of the Department is liable to be dismissed.
In the result, appeal of the Department is dismissed.
Order pronounced in the open Court.