ITO, NEW DELHI vs. SH. ANAND KUMAR, NEW DELHI

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ITA 2183/DEL/2016Status: DisposedITAT Delhi16 August 2018AY 2011-124 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 dismissed the appeals filed by the Revenue. This was done in light of CBDT Circular No. 3/2018, which revised the monetary limit for filing appeals to the ITAT to Rs. 20 lakhs.

What were the facts?

The Revenue filed three appeals before the ITAT for assessment year 2011-12. These appeals were against separate orders of the CIT(Appeals).

What were the issues?

Whether pending appeals filed by the Revenue, below the revised monetary limit specified in CBDT Circular No. 3/2018, should be dismissed or withdrawn.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘E’ BENCH,

Before: SMT DIVA SINGH, & SHRI N.K. BILLAIYA

Hearing: 16.08.2018Pronounced: 16.08.2018

PER BENCH :-

1.

These three appeals by the Revenue are preferred against the separate orders of the Commissioner of Income Tax [Appeals], New Delhi in the cases of separate assessees, pertaining to assessment year 2011-2.

2.

These three appeals by the Revenue have to be dismissed in the light of the CBDT Circular No. 3/2018 dated 11.07.2018 by which the Board has revised the monetary limit for filing of appeals by the department before the ITAT and the monetary limit has been fixed at Rs. 20 lakhs. The Board at Clause 13 of the said Circular has clarified as under:

“This Circular will apply to SLPs/appeals/cross objections/references to be filed henceforth in Supreme Court/High Court/Tribunal and it shall also apply retrospectively to pending SLPs/appeals/cross objections/ references. The pending appeals below the specified tax limit in para 3 above may be withdrawn/not pressed.”

3.

In the light of the aforesaid CBDT Circular, the appeals filed by the Revenue are dismissed.

The order is pronounced in the open court on 16.08.2018.

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