DCIT, NEW DELHI vs. M/S. GANGAJAL APPARELS PVT. LTD., NEW DELHI

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ITA 6729/DEL/2016Status: DisposedITAT Delhi19 November 2018AY 2012-132 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 low tax effect. The appeal was dismissed on this ground.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The total income assessed by the Assessing Officer was Rs. 28,63,117/-. The tax effect of this assessment was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the ITAT given the low tax effect, as per 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 “C” NEW DELHI

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

For Appellant: Shri Amit Katoch, Sr.D.R
For Respondent: Shri Pankaj Gupta, CA

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 28.10.2016 passed by the Commissioner of Income Tax (Appeals)-XVI, New Delhi.

2.

Admittedly, the total income assessed by the Assessing Officer is Rs.28,63,117/- 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 19th November, 2018.

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