DCIT, NEW DELHI vs. SH. GANESH ARORA, NEW DELHI

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ITA 4774/DEL/2015Status: DisposedITAT Delhi13 August 2018AY 2008-093 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 ITAT held that the appeal of the Revenue deserved to be dismissed due to low tax effect, as per CBDT Circular No. 3/2018. The circular's revised monetary limits were applicable retrospectively to pending appeals.

What were the facts?

The Revenue preferred an appeal before the Income Tax Appellate Tribunal (ITAT) challenging an order of the CIT(A). The tax effect involved in the appeal was less than Rs. 20 lacs.

What were the issues?

The primary issue was the applicability of CBDT Circular No. 3/2018 regarding the minimum tax effect for the Revenue to file appeals before the Tribunal.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI N.K. BILLAIYA & SHRI K.NARASIMHA CHARY

Hearing: 13.08.2018Pronounced: 13.08.2018

Assessee by Sh. Ravi Kant Gupta, Sr. DR Revenue by Sh. Ashish Goyal Date of Hearing 13.08.2018 Date of Pronouncement 13.08.2018 ORDER PER K. NARASIMHA CHARY, J.M. Challenging the order of the learned Commissioner of Income-tax (Appeals)-30, New Delhi (for short “Ld. CIT(A)) dated 17.03.2015, Revenue preferred this appeal.

2.

We have heard both the parties and perused the material on record. As is seen from the record, it came to our notice that the tax effect involved in this being less than Rs.20 lacs, which squarely falls within the ambit of Circular No.3/2018 dated 11.07.2018 issued by the Central Board of Direct Taxes prescribing the tax effect for preferring appeals before Tribunal by the revenue.

3.

After perusing the materials available on record, we find that the amount disputed before us is below the tax effect limit prescribed by CBDT vide Circular No.3/2018 dated 11.07.2018 for preferring appeals before tribunal by the revenue. On perusal of the Circular No.3/2018 dated 11.07.2018 and the materials available on record, Ld. DR could not point out as to how and why such a Circular is not applicable to the facts of the case. We also find that the Circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals also. We find that the Circular is binding on the tax authorities. Hence, we hold that the appeal of the revenue deserves to be dismissed in terms of low tax effect vide Circular No.3/2018 dated 11.07.2018. Accordingly, this being a low tax effect case, we dismiss this appeal of revenue in limine, as unadmitted, without going into the merits of the case.

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