ACIT, CIRCLE- 7(2), DELHI vs. RAVI KUMAR AGGARWAL, DELHI

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ITA 3856/DEL/2018Status: DisposedITAT Delhi15 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 held that as per CBDT Circular No. 3 of 2018, the Department should not file appeals before the Tribunal if the tax effect does not exceed Rs. 20 lakhs. This instruction applies retrospectively to pending appeals.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) heard multiple departmental appeals filed by the Revenue against different assessees for various assessment years. The tax effect in all these appeals was less than Rs. 20 lakhs.

What were the issues?

Whether departmental appeals with a tax effect below Rs. 20 lakhs are maintainable before the ITAT in light of CBDT Circular No. 3 of 2018.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI

For Appellant: Shri Yashpal, Mr. Mukesh Kumar, Ms. Megha Priyanka, Mr. Gopal Krishan, Dr. Anjula, Mr. Vijay Dhingra, Mr. Ravi Kumar, Shri Sanat
Hearing: 15.10.2018Pronounced: 15.10.2018

ORDER PER BHAVNESH SAINI, J.M. 1. This Order shall dispose-off all the above Departmental Appeals filed against different Assessees for different assessment years. 2. I have heard the Learned Representatives of both the parties and perused the material available on record and Learned Counsel for the Assessee appeared in some of the Departmental Appeals.

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