ITO (E), NEW DELHI vs. M/S. INSPIRE NETWORK FOR ENVIRONMENT, NEW DELHI
What did the Tribunal hold?
The Tribunal held that the departmental appeals were not maintainable as they were filed against the CBDT's instructions. Consequently, the departmental appeals were dismissed as withdrawn/not pressed.
What were the facts?
The Department filed several appeals before the ITAT where the tax effect was less than Rs. 20 lakhs. The CBDT had issued a circular directing that appeals with a tax effect below this limit should not be filed and pending appeals may be withdrawn or not pressed.
What were the issues?
Whether departmental appeals filed with a tax effect below the specified monetary limit are maintainable before the Tribunal, considering CBDT circulars.
Which sections of the Income-tax Act were involved?
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
Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
PER BENCH
These orders shall disposed of all the above Departmental Appeals as well as Cross Objections filed against the different orders of the Ld. CIT(A).
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 Pending appeals below the specified tax effect may be withdrawn/not pressed.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 CIT(DR) and Sr. DR 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, the Departmental Appeals are not maintainable as have been filed against the instruction of the Board. The Departmental Appeals are dismissed as withdrawn/not pressed by the Learned CIT(DR) and Sr. DR.
In the two Cross-Objections above, none appeared on behalf of the assessee.
However, we find that the grounds of Cross-Objections have been raised only in support of the order of the Ld. CIT(A), whereby Ld. CIT(A) has cancelled the assessment and annulling the assessment orders u/s 153(C) of the Income Tax Act.
Since the Departmental Appeals have been dismissed in those Cross-Objections because of the low tax effect, therefore, both the Cross-Objections have become infructuous and are accordingly dismissed.
In the result, all the Departmental Appeals and Cross Objections are dismissed.
Order pronounced in the open court on 08/8/2018
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