ITO, WARD- 1(3)(5), ROORKEE vs. PARVENDRA KUMAR, ROORKEE

ITA 2999/DEL/2018Status: DisposedITAT Delhi19 September 2018AY 2013-142 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 tax effect of the appeal was below the prescribed monetary limit for filing appeals by the Department before the ITAT. Therefore, the appeal was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2013-14. The total income assessed was Rs. 42,91,480/-.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to low tax effect, as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 143(3)

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

For Respondent: Ms. Pallavi, CA

The aforesaid appeal has been filed by the Revenue against the impugned order dated 23.02.2018 passed by Commissioner of Income Tax (Appeals), Dehradun for the quantum of assessment passed u/s.143(3) for the Assessment Year 2013-14.

Admittedly, the total income assessed by the Assessing Officer is Rs.42,91,480/- 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.

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

Order pronounced in the open Court on 19th September, 2018.

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