ITO, NEW DELHI vs. M/S. GANESHI LALL EMPORIUM (INDIA) PVT. LTD., NEW DELHI
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 tax effect was below the threshold specified in CBDT Circular No. 3 of 2018, which mandates not filing or withdrawing appeals with a tax effect below Rs. 20 lakhs. The Revenue's counsel did not press the appeal.
What were the facts?
The Revenue filed an appeal against the CIT(A)'s order deleting additions related to suppressed sales and commission. The tax effect of the appeal was below the monetary limit prescribed by CBDT circular.
What were the issues?
Whether the departmental appeal is maintainable given the tax effect is below the prescribed monetary limit by the CBDT circular.
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
This appeal by the Revenue has been directed against the order of Ld. CIT(A) VIII, New Delhi, dated 05.03.2014 for Assessment Year 2007-08, challenging the order of Ld. CIT(A) in deleting the addition of Rs. 20,53,357/- on account of suppression of sales and in deleting the addition of Rs. 13,80,753/- on account of commission.
Admittedly, the tax effect in the Departmental Appeal is 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 Pending appeals below the specified tax effect may be withdrawn/not pressed.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 Appeal. We may also note that the Appeal of the Department above would not fall within the exceptions provided in the Board Circular. In the result, the Departmental Appeal is not maintainable as have been filed against the instruction of the Board. The Departmental Appeal is dismissed as withdrawn/not pressed by the Learned Sr. D.R.
In the result, appeal of the Revenue is dismissed.
Order pronounced in the open court on 07/8/2018
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