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

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.

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.

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.

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

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