ITO, NEW DELHI vs. R.C. KAPOOR (HUF), NEW DELHI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal dismissed the Revenue's appeal as the Senior Departmental Representative did not press it due to a CBDT circular mandating non-filing of appeals below a certain tax effect. The assessee's cross-objection was also dismissed as withdrawn.
What were the facts?
The Revenue filed an appeal challenging the deletion of an addition of Rs. 62,53,176/- on account of long-term capital gains. The tax effect in the appeal was less than Rs. 20 lakhs.
What were the issues?
Whether the Departmental appeal is maintainable given the low tax effect and the applicability 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
ORDER PER BHAVNESH SAINI, J.M.
The Departmental Appeal as well as Cross Objection of the Assessee are directed against the Order of the Ld. CIT(A)-10, New Delhi, Dated 27.02.2015, for the A.Y. 2007- 2008.
In the Departmental Appeal, the Revenue challenged the deletion of addition of Rs.62,53,176/- on account of long term capital gains.
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 3 ITA.No.2549/Del./2015 & C.O.No.69/Del./2018 R.C. Kapoor (HUF), New Delhi. 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 Pending appeals below the specified tax effect may be withdrawn/not pressed.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 The Departmental Appeal is dismissed as withdrawn/not pressed by the Learned Sr.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.
In the result, appeal of the Revenue is dismissed.
Learned Counsel for the Assessee seeks permission to withdraw the cross objection. The same is dismissed as withdrawn. 6. In the result, cross objection of the assessee is dismissed. 7. To sum-up, Appeal of the Department and Cross Objection of the Assessee are dismissed.
4 ITA.No.2549/Del./2015 & C.O.No.69/Del./2018 R.C. Kapoor (HUF), New Delhi. Order pronounced in the open Court.
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