ITO, NEW DELHI vs. SH. KAMAL KISHORE, DELHI

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ITA 4970/DEL/2015Status: DisposedITAT Delhi15 November 2018AY 2007-084 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 Departmental appeal was not maintainable due to the low tax effect, as per CBDT Circular No. 3 of 2018. Consequently, the assessee's cross-objection became infructuous.

What were the facts?

The Department filed an appeal before the ITAT, and the assessee filed a cross-objection. The tax effect in the Department's appeal was below the monetary limit prescribed by a CBDT circular.

What were the issues?

Whether the Departmental appeal is maintainable before the Tribunal when the tax effect is below the prescribed monetary limit as per CBDT circular. Whether the assessee's cross-objection is infructuous if the main appeal is dismissed.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

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

Before: SHRI AMIT SHUKLA & SHRI ANADEE NATH MISSHRA

The Departmental appeal and the Cross-Objection by the assessee are directed against the order of the Learned Commissioner of Income Tax (Appeals)-16, New Delhi, dated 12.05.2015 for Assessment Year 2007-08.

ITA No.-4970/Del/2015. Sh. Kamal Kishore.

2.

Admittedly, the tax effect in the Departmental Appeal is less than Rs.20 lakhs.

Vide Circular No. 3 of 2018 dated 11.07.2018 issued by Central Board of Direct Taxes (CBDT) under section 268A of the I.T. Act, it has been directed that Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply retrospectively to the pending appeals and appeals to be filed henceforth in the Tribunal. It is also directed in this Circular, that pending appeals below the specified tax effect may be withdrawn/not pressed. Learned Sr. DR, who appeared on behalf of Revenue, did not press the appeal in view of the aforesaid Circular of CBDT. We may also note that this appeal of Revenue would not fall within the exceptions provided in the aforesaid Circular. In the result, the Departmental Appeal is not maintainable, in view of aforesaid CBDT Circular. The Appeal of Revenue is dismissed as withdrawn/not pressed by the Learned Sr. DR. We clarify that Revenue will be at liberty to file a miscellaneous application seeking recall of this order for restoration of the appeal, if it is found that the appeal of Revenue is not covered by aforesaid CBDT Circular.

2.1 As the appeal of Revenue is dismissed, the Cross Objection filed by the assessee becomes infructuous. At the time of hearing before us, the Learned Counsel for assessee submitted that the Cross Objection being infructuous was not pressed.

Accordingly, the Cross Objection filed by the assessee is dismissed being infructuous/not pressed.

ITA No.-4970/Del/2015. Sh. Kamal Kishore.

3.

In the result, appeal of the Revenue and Cross objection of the Assessee, both are dismissed.

Order pronounced in the open court on 15/11/2018

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