ITO, WARD- 3(3), BULANDSHAHR vs. RAJ PAL SINGH, BULANDSHAHR

PDF · subscribers
ITA 2750/DEL/2018Status: DisposedITAT Delhi07 August 2018AY 2009-103 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 held that the revenue's appeal was not maintainable due to the low tax effect, as per CBDT Circular No. 3/2018. The circular was binding on tax authorities and applied retrospectively to pending appeals.

What were the facts?

The revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT) for the assessment year 2009-10. The quantum of the dispute was below the monetary limit prescribed by CBDT Circular No. 3/2018 for filing appeals.

What were the issues?

Whether the revenue's appeal is maintainable before the ITAT when the tax effect is below the prescribed monetary limit by CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C+SMC’ NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI P. MAHARISHI

For Respondent: DR Assessee by None
Hearing: 07.08.2018Pronounced: 07.08.2018

Date of Hearing 07.08.2018 Date of Pronouncement 07.08.2018 ORDER PER SHRI PRASHANT MAHARISHI, A.M.

Challenging the order dated 16.01.2018 in appeal no. 267/2016-17/GZB/Aligarh passed by the Commissioner of Income Tax (Appeals)-Aligarh (“Ld. CIT(A)”) for A.Y. 2009-10.

2.

At the outset, it is brought to our notice that the quantum involved in this case being less than Rs.20 lacs, 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.

4.

In the result, Appeal is dismissed.

Order pronounced in the open court on 07.08.2018

Recent GST High Court judgments

Search GST case law →