ACIT, CENTRAL CIRCLE- 4, NEW DELHI vs. NEERU DUGGAL, FARIDABAD

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ITA 3534/DEL/2018Status: DisposedITAT Delhi18 October 2018AY 2009-105 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the Departmental Appeals were not maintainable as they were filed against the instructions of the Board. The Revenue's appeals were dismissed as withdrawn/not pressed.

What were the facts?

The Revenue filed appeals challenging the deletion of an addition of Rs. 30 lakhs under Section 68. The tax effect in these appeals was less than Rs. 20 lakhs, which is below the monetary limit for filing appeals as per CBDT Circular No. 3 of 2018.

What were the issues?

Whether the Departmental Appeals are maintainable when the tax effect is below the prescribed monetary limit, and whether the Revenue can withdraw/not press appeals in such circumstances.

Which sections of the Income-tax Act were involved?

Section 68,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

ORDER All the Appeals by Revenue against different Assessees and Cross-Objections by different Assessees are directed against different Orders of the Ld. CIT(A)-3, Gurgaon, Dated 27.02.2018, for the A.Y. 2009-2010. In all the Departmental Appeals, the Revenue challenged the deletion of addition of Rs.30 lakhs under section 68 of the I.T. Act, 1961.

2.

Admittedly, the tax effect in the Departmental Appeals 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 Pending appeals below the specified tax effect may be withdrawn/not pressed.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 Appeals.

4 ITA.No.3533/D/2018, CO.No.134/D/2018, ITA.No.3535/D/2018, CO.No.136/D/2018, & ITA.No.3534/D/2018, CO.No.135/D/2018 Smt. Nany Duggal, Faridabad & Two Others. I may also note that the Appeals of the Department above would not fall within the exceptions provided in the Board Circular. In the result, the Departmental Appeals are not maintainable as have been filed against the instruction of the Board. The Departmental Appeals are dismissed as withdrawn/not pressed by the Learned Sr. D.R.

3.

In the result, appeals of the Department are dismissed.

4.

Learned Counsel for the Assessee seeks permission to withdraw the cross-objections . All the cross-objections are, therefore, dismissed as withdrawn.

5.

In the result, all the cross objections of Assessees are dismissed as withdrawn.

6.

To sum-up, all the Departmental Appeals are dismissed as not pressed and Cross-Objections of the Assessees are dismissed as withdrawn.

5 ITA.No.3533/D/2018, CO.No.134/D/2018, ITA.No.3535/D/2018, CO.No.136/D/2018, & ITA.No.3534/D/2018, CO.No.135/D/2018 Smt. Nany Duggal, Faridabad & Two Others. Order pronounced in the open Court.

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