ACIT (E), GHAZIABAD vs. M/S DELHI PUBLIC SCHOOL GHAZIABAD SOCIETY, GHAZIABAD

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ITA 3667/DEL/2015Status: DisposedITAT Delhi11 December 2018AY 2010-112 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 a low tax effect, as per CBDT Circular No. 03/2008. Therefore, the appeal was dismissed on this ground.

What were the facts?

The Revenue appealed against the CIT(A)'s order allowing insurance charges for buses and salary paid to Ayas. The amounts in dispute were Rs. 10,46,914 and Rs. 4,97,084.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the ITAT given the monetary limit for appeals prescribed by CBDT circulars.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI A.N. MISSHRA

For Appellant: Ms. Ashima Neb, Sr.D.R
For Respondent: Shri S. Krishnan, Adv

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the Revenue against the impugned order dated 02.03.2015 passed by the Commissioner of Income Tax, Muzaffar Nagar. The ground raised

by the Revenue is as under:

1.

1. Whether under the facts and circumstances of the case Ld. CIT(A) was correct in allowing the insurance charges of Rs. 10,46,914/- for the entire fleet of buses and in allowing relief of Rs. 4,97,084/- on account of salary paid to Ayas as no details have been furnished by the assessee while submitting the salary details and there was difference in salary sheet submitted by the society and the salary claimed by the society.”

2.

Here in this appeal of the Revenue, the amounts in dispute are Rs.10,46,914 and Rs.4,97,084/- on which tax effect is much below the new prescribed monetary limit for filing of appeal by the Department before the ITAT of Rs.20 lac vide CBDT Circular No.03/2008 [F.No.279/Misc.142/2007- ITJ (Pt)] dated 11th July, 2018. Accordingly, the appeal of the Revenue is dismissed as non maintainable because of low tax effect.

3.

In the result, the appeal filed by the Revenue is dismissed.

Order pronounced in the open Court on 11th December, 2018.

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