ACIT, NEW DELHI vs. M/S. KAFILA HOSPITALITY & TRAVELS PVT. LTD., NEW DELHI

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ITA 1599/DEL/2016Status: DisposedITAT Delhi19 December 2018AY 2011-122 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 held that the appeal filed by the Revenue was not maintainable due to the tax effect being below the threshold stipulated in the CBDT Circular. The appeal was dismissed on this ground.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2011-12. The assessee's counsel argued that the tax effect was below Rs. 20 lac, making the appeal not maintainable as per CBDT Circular No. 03/2018.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal based on the tax effect and the applicability of CBDT Circular No. 03/2018.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : C : NEW DELHI

Before: SHRI R.K. PANDA & MS SUCHITRA KAMBLE

For Appellant: Shri Manu Monga, Advocate &, Shri P.N. Monga, Advocate
For Respondent: Shri Amit Katoch, Sr.DR
Hearing: 19.12.2018Pronounced: 19.12.2018

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 ACIT, Vs. Kafila Hospitality & Travels Circle-14(1), Pvt. Ltd., New Delhi. 10185-C, Arya Samaj Road, Karol Bagh, New Delhi. PAN: AAACD3853F (Appellant) (Respondent) Assessee by : Shri Manu Monga, Advocate & Shri P.N. Monga, Advocate Revenue by : Shri Amit Katoch, Sr.DR Date of Hearing : 19.12.2018 Date of Pronouncement: 19.12.2018 ORDER

PER R.K. PANDA, AM:

1.

This appeal by the Revenue is directed against the order dated 5th January, 2016 of the CIT(A)-17, New Delhi, relating to Assessment Year 2011-12.

2.

The ld. AR, at the outset, submitted that the tax effect involved in the grounds raised by the Revenue is below Rs.20 lac and, therefore, in view of the recent CBDT Circular No.03/2018 dated 11th July, 2018, the appeal filed by the Revenue is not maintainable and has to be dismissed. The ld. DR fairly conceded that the tax effect involved in the grounds raised by the Revenue is, admittedly, below Rs.20 lac. We, therefore, hold that the appeal filed by the Revenue is not maintainable in view of the CBDT Circular No.03/2018 dated 11th July, 2018 which is applicable even to pending appeals. However, if the Revenue, at any point of time, finds that the case of the Revenue falls under any of the clauses as per amended para 10 of the said Circular, vide Notification dated 20th August, 2018, the Revenue is at liberty to file Miscellaneous Application for revival of the appeal. The appeal filed by the Revenue is, accordingly, dismissed.

3.

In the result, the appeal filed by the Revenue is dismissed. The decision was pronounced in the open court on 19.12.2018 at the time of hearing.

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