ACIT, NEW DELHI vs. M/S. RTC RESTAURANTS INDIA LTD., NEW DELHI

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ITA 2194/DEL/2015Status: DisposedITAT Delhi04 September 2018AY 2009-103 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 Revenue's appeal was against the CBDT circular's instructions. The Senior Departmental Representative did not press the appeal in light 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 circular mandated that such appeals should not be filed or pressed.

What were the issues?

Whether a departmental appeal with a tax effect below the prescribed monetary limit, as per 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 BENCHES “F” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU

Hearing: 04.09.2018Pronounced: 04.09.2018

The Assistant Commissioner M/s. RTC Restaurants Ltd., of Income Tax, Circle-20(2), 32, Hanuman Road, Room No.219, 2nd Floor, vs New Delhi. C.R. Building, I.P. Estate, PAN AAACR7638C New Delhi - PIN 110 002. (Appellant) (Respondent) For Revenue : Shri Surender Pal, Sr.D.R. For Assessee : -None- Date of Hearing : 04.09.2018 Date of Pronouncement : 04.09.2018 ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-7, Delhi, Dated 28.01.2015, for the A.Y. 2009-2010.

2.

Admittedly, the tax effect in the Departmental Appeal is less than Rs.20 lakhs. Vide Circular No. 3 of 2018

2 ITA.No.2194/Del./2015 RTC Restaurants India Ltd., New Delhi. 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 Pending appeals below the specified tax effect may be withdrawn/not pressed.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 above 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, Departmental Appeal is dismissed.

3 ITA.No.2194/Del./2015 RTC Restaurants India Ltd., New Delhi. Order pronounced in the open Court.

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