What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable in view of the CBDT Circular No. 03/2018, which states that appeals with a tax effect below Rs. 20 lakhs should not be filed. The Revenue was granted liberty to file a miscellaneous application for revival if the case fell under amended provisions.

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect involved in the appeal was below Rs. 20 lakhs. No one appeared on behalf of the assessee.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal based on the tax effect and the applicability of CBDT Circular No. 03/2018 to pending appeals.

ITO vs Mohinder Kaur, New Delhi | ITAT Delhi 2018

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

Before: SHRI R. K. PANDA

For Respondent: Shri D. S. Rawat, Sr. DR

PER R. K. PANDA, AM : This appeal filed by the Revenue is directed against the order dated 06.02.2018 of the CIT(A)- 11, New Delhi relating to assessment year 2008-09. 2. None appeared on behalf of the assessee. Therefore, this appeal is being decided on the basis of material available on record and after hearing of the ld. DR.

It is seen that the tax effect involved in the grounds raised by the Revenue is below Rs.20 lakhs. Therefore, in view of the latest CBDT Circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018 which is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable.

The ld. DR on the other hand fairly admitted that the tax effect involved in the impugned appeal is less than Rs.20 lakhs and therefore, the appeal filed by the Revenue has to be dismissed. He, however, requested that if at any point of time it is noticed that the case of the Revenue falls under any of the amended

2 para 10 of the Circular vide Notification dated 20.08.2018, the Revenue should be allowed to file Miscellaneous Application for revival of the appeal.

After considering the submission of the ld. DR, I find the tax effect involved in the grounds raised by the Revenue in the impugned appeal is admittedly below Rs.20 lakhs. Therefore, 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 20.08.2018, the Revenue is at liberty to file Miscellaneous Application for revival of the appeal.

In the result, the appeal filed by the Revenue is dismissed in the terms indicated above. Order pronounced in the open Court at the time of hearing itself i.e. on this 11th October, 2018. (R. K. PANDA) ACCOUNTANT MEMBER Dated: 11-10-2018. Sujeet Copy of order to: - 1) The Appellant 2) The Respondent 3) The CIT 4) The CIT(A) 5) The DR, I.T.A.T., New Delhi By Order ////

ITO, WARD- 33(2), NEW DELHI vs. MOHINDER KAUR, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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