ITO, MUZAFFARNAGAR vs. M/S. CO OPERATIVE CANE DEVELOPMENT UNION LTD., MUZAFFARNAGAR
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 noted that the appeal was filed against the CBDT's instructions. The Learned Senior Departmental Representative did not press the appeal in view of the Board Circular. Therefore, the appeal was not maintainable.
What were the facts?
The Revenue filed an appeal before the Income Tax Appellate Tribunal. The tax effect in the appeal was less than Rs. 20 lakhs. The CBDT had issued a circular directing that appeals with a tax effect below a certain monetary limit should not be filed.
What were the issues?
Whether the Departmental Appeal is maintainable when the tax effect is below the monetary limit prescribed by the CBDT circular, and if the Senior DR can withdraw or not press the appeal.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI G. D. AGRAWAL & SH. LALIET KUMAR
PER LALIET KUMAR, JM This Order shall dispose off the above Departmental Appeal filed by the Revenue.
We have heard the Learned D.R. and Learned Counsel for the Assessee whosoever has appeared in their respective case.
Admittedly, the tax effect in the Departmental Appeals are 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 Pending appeals below the specified tax effect may be withdrawn/not pressed.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 Departmental 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, all the Departmental Appeals are not maintainable as have been filed against the instruction of the Board. All Departmental Appeal is dismissed as withdrawn/not pressed by the Learned Sr. D.R.
In the result, the appeal filed by the Department is dismissed.
Order pronounced in the open court on 14/8/2018 Order pronounced in the Open Court on 14th August, 2018.
More judgments on Section 268A
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- Income Tax Officer, Ward-1, Mehsana vs Hemantkumar Faljibhai Chaudhary, MehsanaITA 475/AHD/2025[2012-13]Status: Disposed25 Sept 2026AY 2012-13
- Dy. CIT-4(1), Indore vs Kiran Bajpai, IndoreITA 426/IND/2026[2024-25]Status: Disposed9 Sept 2026AY 2024-25
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