ADIT(E), NEW DELHI vs. M/S. INDIA HIV/AIDS ALLIANCE, NEW DELHI

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ITA 2152/DEL/2014Status: DisposedITAT Delhi14 August 2018AY 2009-102 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 the CBDT's instructions are binding on the tax authorities. Since the tax effect in this appeal was below the prescribed limit, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT. At the hearing, the Revenue brought to the Tribunal's attention a CBDT circular that stipulated not to prefer appeals if the tax effect is less than Rs. 20 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect is below the monetary limit prescribed by the CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

For Appellant: Shri V.K. Tulisiyan, Adv, Ms. Anjali Sharma, CA
For Respondent: Shri A.K. Yadav, Sr. DR, Shri V.K. Tulisiyan, Adv, Ms. Anjali Sharma, CA
Hearing: 14/08/2018Pronounced: 14/08/2018

O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal filed by the Department is directed against the order dated 02.01.2014 of ld CIT(A), XXI, New Delhi for the Assessment Year 2009- 10.

2.

At the outset of the hearing itself, the ld. DR brought to our attention that CBDT vide Circular No.03/2018 dated 11TH July 2018 has decided that the revenue would not prefer an appeal before the Tribunal if the tax effect is less than Rs.20 lakhs. Therefore, he pleaded that the appeal of the revenue be decided as per the instruction of the CBDT. Ld AR also reiterated same facts.

3.

We have heard both the sides on the issue and perused the material. We find that the CBDT vide circular dated 11th July 2018 has revised the monetary limit for filing the appeal by the department before Income Tax Appellate Tribunal, Hon’ble High Courts and Hon’ble Supreme Court. The relevant para of the aforesaid circular is reproduced as under :- “3. Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder :- Page | 1

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