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Income Tax Appellate Tribunal, DELHI BENCH “Friday”, NEW DELHI
Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE
The above appeals filed by the Revenue are directed against the separate orders of the respective CIT(A) as mentioned therein. The assessee has filed the cross objection bearing No.34/Del/2017 against the order of the CIT (A) in ITA No.5978/Del/2016.
It was seen that tax effect of the appeals filed by the revenue are below Rs.20,00,000/- Therefore, the ld. DR was asked as to why the appeals filed by the revenue should not be dismissed due to low tax effect in the light of the recent CBDT Circular No.03/2018 dated 11th July,2018.
The Ld. DR fairly admitted that the tax effect involved in the impugned appeals is less than Rs.20 lakhs and therefore, the appeals filed by the Revenue have to be dismissed. He, however, requested that if at any point of time it is noticed that the case of the Revenue falls under any of the amended para 10 of the Circular vide Notification dated 20.08.2018, the Revenue should be allowed to file Miscellaneous Application for revival of the appeal.
After hearing the Ld. DR and on perusal of the material available on record we find the tax effect involved in the grounds raised by the Revenue in each of the impugned appeal is admittedly below Rs.20 lakhs. Therefore, the appeals filed by the Revenue are not maintainable in view of the CBDT Circular No.03/2018 dated 11th July, 2018 which is applicable even to pending appeals. However, if the Revenue at any point of time finds that the case of the Revenue falls under any of the clauses as per amended para 10 of the said Circular vide Notification dated 20.08.2018, the Revenue is at liberty to file Miscellaneous Application for revival of the appeal. The appeals filed by the revenue are accordingly dismissed.
Cross Objection No. 34/Del/2017 ( ITA No. 5978/Del/2016)
So far as Cross objection filed by the assessee in is concerned the same is against the appeal filed by the revenue. However, since the appeal filed by the revenue has been dismissed, therefore, the cross objection has become infructuous. Accordingly, the same is dismissed.
In the result, all the appeals filed by the Revenue and the cross objection filed by the assessee are dismissed in the terms indicated above.
Order pronounced in the open Court at the time of hearing itself i.e. on this 07.09.2018.