DCIT, DEHRADUN vs. SH. RAM NIWAS GUPTA, DEHRADUN

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ITA 4857/DEL/2016Status: DisposedITAT Delhi29 October 2018AY 2008-092 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. Consequently, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The total income assessed by the Assessing Officer was Rs. 46,85,860. The tax effect was below the monetary limit prescribed by CBDT for filing appeals.

What were the issues?

Maintainability of the Revenue's appeal before the ITAT due to low tax effect.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI

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

For Appellant: Shri Surender Pal, Sr.D.R

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 31.03.2016 passed by the Commissioner of Income Tax (Appeals)-2, Agra (Camp at Dehradun).

2.

Admittedly, the total income assessed by the Assessing Officer is Rs.46,85,860/- 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 29th October, 2018.

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