ACIT, NEW DELHI vs. M/S. SAHARA INDIA SAHKARI AWAS SAMITI LTD., LUCKNOW

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ITA 5390/DEL/2013Status: DisposedITAT Delhi11 September 2018AY 2008-094 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 noted that the tax effect was below the monetary limit specified in the CBDT circular. The learned CIT (DR) did not press the departmental appeal in view of the circular.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was less than Rs. 20 lakhs. CBDT Circular No. 3 of 2018 directs 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 when the tax effect is below the prescribed monetary limit as per 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: ‘A’: NEW DELHI

Before: SHRI KULDIP SINGH & SHRI ANADEE NATH MISSHRA

Hearing: 11.09.2018

This appeal by the Revenue has been directed against the order of Ld. CIT(A)-1, New Delhi, dated 10.07.2013 for Assessment Year 2008-09.

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 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. Pending appeals below the specified tax effect may be withdrawn/not pressed. Learned CIT (DR) in view of the above Board Circular did not press the Departmental Appeal. We may also note that the Appeal of the Department above would not fall within the exceptions provided in the Board Circular. In the result, the Departmental Appeal is not maintainable as have been filed against the instruction of the Board. The Departmental Appeal is dismissed as withdrawn/not pressed by the Learned CIT(DR).

3.

In the result, appeal of the Revenue is dismissed.

Order pronounced in the open court on 11/9/2018

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