ITO, NEW DELHI vs. M/S CHEMICAL SALES & SERVICES, NEW DELHI

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ITA 5537/DEL/2015Status: DisposedITAT Delhi13 August 2018AY 2011-128 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 noted that as per CBDT Circular No. 3 of 2018, the Revenue should not file appeals where the tax effect does not exceed Rs. 20 lakhs. This instruction applies retrospectively to pending appeals.

What were the facts?

The Revenue filed several departmental appeals before the ITAT. The tax effect in these appeals was less than Rs. 20 lakhs.

What were the issues?

Whether departmental appeals with a tax effect below the prescribed monetary limit are maintainable before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 268A

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

Hearing: 13.08.2018

Heard together (6 matters)

ITA No. 5550/Del/2015
ITA no. 5537/Del/2015
ITA no. 4737/Del/2013
ITA no. 3267/Del/2015
ITA No. 4033/Del/2015
ITA No. 3581/Del/2014

Read from the judgment's own cause title. This page is filed under one of them.

This Order shall dispose off the above Departmental Appeals filed by the Revenue.

2.

We have heard the Learned D.R. and Learned Counsel for the Assessees whosoever have appeared in their respective cases.

3.

The above matters have been preponed for hearing. Notice is given to both parties on Notice Board.

4.

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 Pending appeals below the specified tax effect may be withdrawn/not pressed.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 Appeals are dismissed as withdrawn/not pressed by the Learned Sr. D.R.

5.

Copy of the Order be placed in each file.

Order pronounced in the open court on 13/8/2018

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