Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH: ‘C’, NEW DELHI
Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI
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 Pending appeals below the specified tax effect may be withdrawn/not pressed.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 The Departmental Appeals are dismissed as withdrawn/not pressed by the Learned CIT(DR) and Sr.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