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

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. 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.”

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.

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

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

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