ITO, WARD- 2(4), NOIDA vs. PRAGATI SINGH, NOIDA

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ITA 3528/DEL/2018Status: DisposedITAT Delhi18 October 2018AY 2008-093 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 noted that as per CBDT Circular No. 3 of 2018, appeals with a tax effect not exceeding Rs. 20 lakhs should not be filed or pressed. The Revenue's counsel did not press the appeal in light of this circular.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order which had quashed the assessment order for non-issuance of a notice under section 143(2). The tax effect in the appeal was less than Rs. 20 lakhs.

What were the issues?

Whether the departmental appeal is maintainable given the tax effect and the CBDT circular regarding monetary limits for filing appeals.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 18.10.2018Pronounced: 18.10.2018

For Revenue : Dr. Anjula Jain, Sr. D.R. For Assessee : Shri Sidhant Arora, C.A. Date of Hearing : 18.10.2018 Date of Pronouncement : 18.10.2018 ORDER This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-1, Noida, Dated 25.09.2017, for the A.Y. 2008-2009.

2. In this case, A.O. computed the total income of assessee at Rs.16,16,976/- The Ld. CIT(A) quashed the assessment order on account of non-issuance of notice under section 143(2) of the I.T. Act, 1961.

2 ITA.No.3528/Del./2018 Smt.Pragati Singh, Noida.

2.

I have heard the Learned D.R. 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 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. Pending appeals below the specified tax effect may be withdrawn/not pressed. Learned Sr. D.R. in view of the above Board Circular did not press the Departmental Appeal. I may also note that the Appeal of the Department above would not fall within the exceptions provided in the Board Circular. In the result, the Departmental Appeal is not maintainable as have been filed against the instruction of the Board. The Departmental Appeal is dismissed as withdrawn/not pressed by the Learned Sr. D.R.

3 ITA.No.3528/Del./2018 Smt.Pragati Singh, Noida.

4.

In the result, appeal of the Department is dismissed. Order pronounced in the open Court.

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