ACIT, CIRCLE- 1, HALDWANI vs. SANJAY KUMAR, RUDRAPUR

ITA 439/DEL/2018Status: DisposedITAT Delhi07 September 2018AY 2013-146 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 all appeals filed by the Revenue are not maintainable due to the low tax effect, as per the applicable CBDT circular. The cross-objection filed by the assessee was dismissed as infructuous because the main appeal was dismissed.

What were the facts?

The Revenue filed multiple appeals before the ITAT, all of which had a tax effect below Rs. 20,00,000/-. The Revenue's counsel conceded that the appeals should be dismissed due to low tax effect as per CBDT Circular No. 03/2018.

What were the issues?

Whether appeals with a tax effect below the prescribed limit in the CBDT circular are maintainable before the Tribunal.

Which sections of the Income-tax Act were involved?

CBDT Circular No. 03/2018

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “Friday”, NEW DELHI

Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE

For Appellant: DR Nagar, Delhi-110008, DR AAMCS1753P, DR Delhi -110002, DR Delhi -110034, DR ), CA Delhi, DR AHTPD6528L, CA Delhi, DR AHTPD6528L, CA Delhi, DR AHTPD6528L, CA 23, Rajendra Place, New, DR Delhi -110008, DR 110038, DR AAXPM3220B, DR 13. 6596/Del/2017, DR Raddisson Commercial, DR PAN AAACS2623L, DR 110048, DR Advocate, CA Colony, DR Jallandhar (Punjab), DR Delhi -110034, DR K. -1, New Delhi, DR K. -1, New Delhi, DR K. -1, New Delhi, DR New Delhi, DR Greater Kailash-I, New, Shri Sunit Kumar Singhal, DR AEEPS1679H, CA Sultanpur Mandi Road, DR Mehrauli, New Delhi -, CA Mandir, NH-24, Opposite, DR Nizamuddin Bridge, CA Mandir, NH-24, Opposite, DR Nizamuddin Bridge, DR Trinagar, New Delhi -110035, DR 30. 7779/Del/2017, MS Paryavaran Ltd, MS House, Sector-7, DR PAN AAACS2177F, Ms. Shiela Sandhu, DR PAN AAKPS4252N, Shri Sanjay Kumar Village-, DR 263159, DR Ballabhgarh, DR Prasad Mukherjee Civic Centre, DR Connaught Place, New Delhi, Ms. Shivani, CA New Delhi-110021, DR PAN AAACS6857L, DR PAN AAPCS0844Q, DR PAN AAACR4290E, Smt. Sarvesh Devi W/o Sh, DR Khurja Bulandshahr, Smt. Urnil Mediratta, A-11, DR PAN AAEPM4187E, DR Centre, Minto Road, New Delhi, DR 43. 2535/Del/2017, DR PAN AFGPA5593R, DR 45. 2981/Del/2018, DR Estate, Mathura Road, New, CA Faridabad, DR PAN AAKFS6510P, DR 110055, DR PAN AAFTS2662D, DR New Delhi -110085, DR 110092, CA New Delhi, DR PAN ABVPG5653P, DR PAN AACCT4132D

For Respondent: DR Nagar, Delhi-110008, DR AAMCS1753P, DR Delhi -110002, DR Delhi -110034, DR ), CA Delhi, DR AHTPD6528L, CA Delhi, DR AHTPD6528L, CA Delhi, DR AHTPD6528L, CA 23, Rajendra Place, New, DR Delhi -110008, DR 110038, DR AAXPM3220B, DR 13. 6596/Del/2017, DR Raddisson Commercial, DR PAN AAACS2623L

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.

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