ITO, WARD-3(4), HAPUR vs. JAGOO, HAPUR

PDF · subscribers
ITA 2709/DEL/2018Status: DisposedITAT Delhi20 September 2018AY 2009-102 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 the appeal filed by the Revenue was not maintainable due to the low tax effect. The appeal was dismissed on this ground.

What were the facts?

The Revenue filed an appeal against an assessment order for the assessment year 2009-10. The total income assessed was Rs. 46,85,000 plus agricultural income. The tax effect was below the prescribed monetary limit for filing appeals before the ITAT.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the monetary limit prescribed by CBDT circular.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI AMIT SHUKLA

For Appellant: Shri C.P. Singh, Sr.D.R

The aforesaid appeal has been filed by the Revenue against the impugned order dated 09.01.2018 passed by Commissioner of Income Tax (Appeals), Muzaffarnagar for the quantum of assessment passed u/s.143(3) r.w.s. 147 for the Assessment Year 2009-10.

2.

Admittedly, the total income assessed by the Assessing Officer is Rs.46,85,000/- + 1,50,000/- (Agri. Income) on which tax effect is much below the new prescribed monetary limit for filing of appeal by the Department before the ITAT of Rs.20 lac vide CBDT Circular No. 03/2008 [F.NO.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018. Accordingly, the appeal of the Revenue is dismissed as non maintainable because of low tax effect.

3.

In the result, the appeal filed by the Revenue is dismissed.

Order pronounced in the open Court on 20th September, 2018.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →