DCIT, EXEMPTION CIRCLE, GHAZIABAD vs. MATA JHANDEWALAN EDUCATIONAL WELFARE SOCIETY, AGRA

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ITA 1656/DEL/2018Status: DisposedITAT Delhi07 September 2018AY 2014-153 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 departmental appeal was not maintainable as it was filed against the CBDT's instructions. The Senior DR did not press the 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. The CBDT had issued a circular directing that appeals with a tax effect below Rs. 20 lakhs should not be filed or pressed.

What were the issues?

Whether a departmental appeal with a tax effect below the monetary limit specified in a CBDT circular is maintainable before the Tribunal.

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: ‘SMC’, NEW DELHI

Before: SHRI N. K. BILLAIYA

For Respondent: DR Assessee by : None
Hearing: 06.09.2018

ITA No:-1656/Del/2018 (Assessment Year: 2014-15) Dy. Commissioner of Income Tax M/s. Mata Jhandewalan Exemption, Circle, Ghaziabad Vs. Educational Welfare Society C/o Dr. MPS Memorial College of Business Studies, Near Naveen Sabzi Mandi, NH-2, Sikandra, Agra APPELLANT RESPONDENT Revenue by : Sh. Anil Kumar Sharma, Sr. DR Assessee by : None Date of Hearing : 06.09.2018. Date of Pronouncement : 07.09.2018. ORDER PER: N. K. BILLAIYA, AM This appeal by the Revenue has been directed against the order of Ld. CIT(A)-2 , Agra, dated 30.11.2017 for Assessment Year 2014-15.

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 Pending appeals below the specified tax effect may be withdrawn/not pressed.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 Sr. D.R. 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 Sr. D.R.

3.

In the result, appeal of the Revenue is dismissed.

Order pronounced in the open court on 07.09.2018.

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