DCIT, NEW DELHI vs. MS. PUJA CHOPRA, NEW DELHI

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ITA 325/DEL/2016Status: DisposedITAT Delhi17 September 2018AY 2012-133 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 dismissed the Revenue's appeal. This was done in light of a CBDT Circular that revised the monetary limit for filing appeals by the department to the ITAT. The Circular also allowed for retrospective application to pending appeals.

What were the facts?

The Revenue preferred an appeal before the ITAT against an order of the CIT(A). The appeal was filed for the Assessment Year 2012-13. The Revenue's appeal was against an order of the Commissioner of Income Tax [Appeals]-30, New Delhi.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed based on the revised monetary limits for filing appeals as per CBDT Circular No. 3/2018.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’, NEW DELHI

Before: SHRI N. K. BILLAIYA & SH. NARENDRA CHAODHARY

For Respondent: Smt. Rachna Singh, CIT DR
Hearing: 17.09.2018

BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. NARENDRA CHAODHARY, JUDICIAL MEMBER ITA No:-325/Del/2016 (Assessment Year: 2012-13) DCIT Ms. Puja Chopra Central Circle – 29 Vs. F-1, Bhagat Singh Market, New Delhi New Delhi PAN AANPA6799H APPELLANT RESPONDENT Revenue by : Smt. Rachna Singh, CIT DR Assessee by : Sh. Shailesh Gupta, CA Date of Hearing : 17.09.2018. Date of Pronouncement : 17.09.2018. ORDER PER: N. K. BILLAIYA, AM This appeal by the Revenue is preferred against the order of the Commissioner of Income Tax [Appeals]-30, New Delhi, dated 30.11.2015 for Assessment Year 2012- 13.

2.

This appeal by the Revenue has to be dismissed in the light of the CBDT Circular No.3/2018 dated 11.07.2018 by which Board has revised the monetary limit for filing of appeals by the department before the ITAT and the monetary limit has been fixed at Rs.20 lakhs. The Board at Clause 13 of the said Circular has clarified as under :-

“This Circular will apply to SLPs/ appeals/ cross objections/ references to be filed henceforth in Supreme Court/ High Court/ Tribunal and it shall also apply retrospectively to pending SLPs/appeals/cross objections/references. The pending appeals below the specified tax limit in para 3 above may be withdrawn/ not pressed.” However, it is observed that in case on re-verification at the end of the Assessing Officer it can be demonstrated that the tax effect is more, or Revenue’s case falls within the ambit of exceptions provided in the Circular, then the Department will be at liberty to approach the Tribunal for recall of this order relatable to such cases. Such application should be filed within the time period prescribed in the Act.

3.

In the light of the aforesaid CBDT Circular, the appeal filed by the Revenue is dismissed.

4.

In the result, appeal of the Revenue is dismissed.

Order pronounced in the open court on 17.09.2018.

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