DCIT, DEHRADUN vs. SH. SURENDER PAL SINGH KOHLI, DEHRADUN

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ITA 3164/DEL/2015Status: DisposedITAT Delhi02 August 2018AY 2006-073 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 dismissed the Revenue's appeal as not maintainable due to low tax effect, citing a CBDT circular. Consequently, the assessee's Cross Objection was rendered infructuous and also dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT, and the assessee filed a Cross Objection. The hearing was scheduled, but the assessee did not appear.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on monetary limits prescribed by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”, NEW DELHI

Before: SHRI R. K. PANDA & SMT. BEENA A. PILLAI

For Respondent: Shri Vijay Kr. Jiwani, Sr.DR

Heard together (2 matters)

C.O. No.481/Del/2015
ITA No.3164/Del/2015

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

O R D E R

PER R. K. PANDA, AM :

1.

The appeal filed by the Revenue is directed against the order dated 26.02.2015 of the CIT(A), Dehradun relating to assessment year 2006-07. The C.O. No.481/Del/2015 assessee has filed the Cross Objection against the appeal filed by the Revenue.

For the sake of convenience, these were heard together and are being disposed of by this common order.

2.

None appeared on behalf of the assessee at the time of hearing. However, considering the low tax effect involved in the grounds raised by the Revenue, the appeal is being decided on the basis of material available on record and after hearing the ld. DR.

3.

The ld. DR fairly conceded that the tax effect involved in the grounds raised by the Revenue is admittedly below Rs.20 lakhs. Therefore, in view of the CBDT Circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018 raising the monetary limits for filing of appeals by the Department before the ITAT, the appeal filed by the Revenue is not maintainable. It has also been clarified in the said Circular that pending appeals of the Department before the ITAT having monetary limits of Rs.20 lakhs will be treated as withdrawn as per para 3 of the said Circular. In view of the above, the appeal filed by the Revenue is not maintainable. Accordingly, the same is dismissed.

C.O. No.481/Del/2015 (By assessee) : 4. Since the appeal filed by the Revenue has been dismissed, therefore, the Cross Objection filed by the assessee becomes infructuous. Accordingly, the same is dismissed.

C.O. No.481/Del/2015 5. In the result, the appeal filed by the Revenue and the Cross Objection filed by the assessee are dismissed.

Order pronounced in the open Court at the time of hearing itself i.e. on this 02nd August, 2018.

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