ITO, WARD- 1(5), NOIDA vs. JAGAN NATH BHANDARI, GAUTAM BUDH NAGAR

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ITA 3505/DEL/2018Status: DisposedITAT Delhi31 October 2018AY 2009-103 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 dismissed the appeals filed by the Revenue. This was based on a CBDT circular revising the monetary limit for filing appeals to the ITAT to Rs. 20,00,000/-.

What were the facts?

The Revenue filed appeals before the ITAT for assessment year 2009-10. The tax effect involved in these appeals was less than Rs. 20,00,000/-.

What were the issues?

Whether appeals with a tax effect below the revised monetary limit prescribed by CBDT circular should be dismissed.

AI-generated summary — verify with the full judgment below

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

Before: SH. H.S. SIDHU

Department by Sh. B.S. Anant, Sr. DR Assessee by None ORDER These appeals by the Revenue are against the impugned orders passed by the Ld. CIT(A)-I, Noida in relation to assessment years 2009-10.

2.

The learned DR supported the order of the Assessing Officer, but could not controvert the fact that the tax effect involved in this appeal is less than Rs.20,00,000/-.

3.

In this case, Notice of hearing to the assessee was sent by the Registered AD post, in spite of the same, assessee, nor its authorized representative appeared to prosecute the matter in dispute, nor filed any application for adjournment. Keeping in view the facts and circumstances of the present case and the issue involved in the present Appeal, I am of the view that no useful purpose would be served to issue notice again and again to the assessee, therefore, I am deciding the present appeals exparte qua assessee, after hearing the Ld. DR and perusing the records.

4.

I have heard the Ld. DR and perused the relevant material on record. It is noticed that recently the CBDT has issued Circular No. 03 of 2018, dated 11th July, 2018 with retrospective effect, revising the monetary limit to Rs.20,00,000/- for not filing appeals before the Tribunal.

5.

From the afore-noted Circular, it is palpable that the Instruction is applicable to the pending appeals also with retrospective effect and there is a clear-cut direction to the Department to withdraw or not press such appeal filed before the ITAT, wherein tax effect is less than Rs.20,00,000/-. Going by the prescription of the afore-noted Circular, we are of the view that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in this appeal is admittedly less than the prescribed limit, i.e., Rs. 20,00,000/- for not filing the appeal before the Tribunal. Accordingly, I dismiss the instant appeals filed by the Revenue without going into merits of the case. However, the Department is at liberty to file Miscellaneous Application, if the tax effect is found to be more than the prescribed limited of Rs.20,00,000/- or otherwise. Accordingly, the appeals of the Revenue stand dismissed.

6.

In the result, both the appeals of the Revenue stand dismissed. The decision is pronounced on 31ST October, 2018.

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