ACIT, NEW DELHI vs. SH. HAZI QAMRUDDIN, DELHI

None appeared on behalf of the assessee despite service of notice. Therefore, this appeal is being decided on the basis of material available on record and after hearing the Ld. DR.

The Ld. DR fairly conceded that the tax effect involved in the grounds raised by the revenue is below Rs.20 lakhs and therefore, the appeal filed by the Revenue has to be dismissed. He, however, requested that, if, at any point of time it is noticed that the case of the Revenue falls under any of the amended para 10 of the Circular vide Notification dated 20.08.2018, the Revenue should be allowed to file Miscellaneous Application for revival of the appeal.

After hearing the Ld. DR and on perusal of the material available on record we find the tax effect involved in the grounds raised by the Revenue in the impugned appeal is admittedly below Rs.20 lakhs. Therefore, 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 20.08.2018, the Revenue is at liberty to file Miscellaneous Application for revival of the appeal. The appeal filed by the revenue is accordingly dismissed.

In the result, the appeal filed by the Revenue is dismissed in the terms indicated above.