DCIT, SAHARANPUR vs. SH. VISHAL NAGPAL, SAHARANPUR
What did the Tribunal hold?
The Tribunal held that the departmental appeals were not maintainable as per the CBDT circular. Consequently, the appeals were dismissed as withdrawn or not pressed by the Revenue.
What were the facts?
The Income Tax Appellate Tribunal (ITAT) was hearing multiple departmental appeals where the tax effect was below Rs. 20 lakhs. The CBDT Circular No. 3 of 2018 directed that such appeals should not be filed or pursued.
What were the issues?
Whether departmental appeals with a tax effect below Rs. 20 lakhs are maintainable in light of CBDT Circular No. 3 of 2018.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES “G” : DELHI
Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU
This Order shall dispose-off all the above Departmental Appeals in which the tax effect is below Rs.20 lakhs. The date of hearing was notified to the parties on notice board.
Admittedly, the tax effect in the Departmental Appeals 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 Pending appeals below the specified tax effect may be withdrawn/not pressed.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 above Departmental
15 ITA.No.5629/Del./2017 etc., The Gurgaon Central Co-op Bank Ltd., Village Dundahera, Gurgaon.
Appeals. We may also note that the Appeals of the Department above would not fall within the exceptions provided in the Board Circular. In the result, the Departmental Appeals are not maintainable as have been filed against the instruction of the Board. All the Departmental Appeals are dismissed as withdrawn/not pressed by the Learned Sr. D.R.
In the result, all the Departmental Appeals are dismissed.
In Cross Objection No.309/Del./2016 none appeared on behalf of the assessee. In the Departmental Appeal, the addition on merit were deleted which is now dismissed because of the low tax effect. The Cross Objection is merely filed in support to the Order of the Ld. CIT(A). Therefore, the cross objection has become infructuous and is accordingly dismissed.
In the result, cross objection of the Assessee is dismissed.
16 ITA.No.5629/Del./2017 etc., The Gurgaon Central Co-op Bank Ltd., Village Dundahera, Gurgaon.
To sum-up, all the Appeals of the Department are dismissed and Cross Objection of the Assessee is dismissed. .
Order pronounced in the open Court.
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- Dy. CIT-4(1), Indore vs Kiran Bajpai, IndoreITA 426/IND/2026[2024-25]Status: Disposed9 Sept 2026AY 2024-25
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