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Income Tax Appellate Tribunal, DELHI BENCH : A : NEW DELHI
Before: SHRI R.K. PANDA & SHRI KULDIP SINGH
BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 ACIT, Vs. Prakash Kaur, Central Circle-3, A-101, Lajpat Nagar-I, New Delhi. New Delhi. PAN: AKNPK8092M (Appellant) (Respondent) Assessee by : None Revenue by : Shri Sanjay Goyal, CIT, DR Date of Hearing : 23.10.2018 Date of Pronouncement: 23.10.2018 ORDER
PER R.K. PANDA, AM:
This appeal by the Revenue is directed against the order dated 13th February, 2015 of the CIT(A)-23. New Delhi, relating to Assessment Year 2012-13.
Despite service of notice, none appeared on behalf of the assessee. The ld. DR pointed out that the tax effect involved in the ground raised by the Revenue is below Rs.20 lakhs and, therefore, in view of the latest CBDT Circular No.03/2018 dated 11th July, 2018, the appeal filed by the Revenue is not maintainable and has to be dismissed. We, therefore, hold that 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 20th August, 2018, the Revenue is at liberty to file Miscellaneous Application for revival of the appeal. The appeal filed by the Revenue is, accordingly, dismissed.