ACIT, NEW DELHI vs. SHRI DHRUV SACHDEVA, NEW DELHI

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ITA 6437/DEL/2015Status: DisposedITAT Delhi14 September 2018AY 2011-124 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 was not maintainable due to the low tax effect, as per the CBDT Circular. The Revenue's Senior DR did not press the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was less than Rs. 20 lakhs. The CBDT Circular No. 3 of 2018 mandates that appeals with a tax effect below Rs. 20 lakhs should not be filed or pressed.

What were the issues?

Whether the departmental appeal is maintainable before the ITAT when the tax effect is below the monetary limit prescribed by CBDT circular.

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 BENCH: ‘B’: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI ANADEE NATH MISSHRA

This appeal by the Revenue has been directed against the order of Ld. CIT(A)- 17, New Delhi, dated 28.09.2015 for Assessment Year 2011-12.

2.

Admittedly, the tax effect in the Departmental Appeal is less than Rs.20 lakhs. Vide Circular No. 3 of 2018 dated 11.07.2018 issued by Central Board of Direct Taxes (CBDT) under section 268A of the I.T. Act, it has been directed that Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply retrospectively to the pending appeals and appeals to be filed henceforth in the Tribunal. It is also directed in this Circular, that pending appeals below the specified tax effect may be withdrawn/not pressed. Learned Sr. DR, who appeared on behalf of Revenue, did not press the appeal in view of the aforesaid Circular of CBDT. We may also note that this appeal of Revenue would not fall within the exceptions provided in the aforesaid Circular. In the result, the Departmental Appeal is not maintainable, in view of aforesaid CBDT Circular. The Appeal of Revenue is dismissed as withdrawn/not pressed by the Learned Sr. DR. We clarify that Revenue will be at liberty to file a miscellaneous application seeking recall of this order for restoration of the appeal, if it is found that the appeal of Revenue is not covered by aforesaid CBDT Circular.

3.

In the result, appeal of the Revenue is dismissed, for statistical purposes.

Order pronounced in the open court on 14/9/2018

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