ITO (EXEMPTIONS), GHAZIABAD vs. M/S. DAYANAND DINANATH GROUP OF INSTITUTIONS EDUCATIONAL SOCIETY, KANPUR

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ITA 6308/DEL/2016Status: DisposedITAT Delhi02 August 2018AY 2010-114 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 ITAT held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, the pending appeals with a tax effect below this limit are to be dismissed.

What were the facts?

The Revenue filed multiple appeals before the Income Tax Appellate Tribunal (ITAT). The tax effect in each of these appeals was below Rs. 20 lakhs. The ITAT noted that notices were affixed on the notice board due to paucity of time and low tax effect.

What were the issues?

The primary issue was whether pending appeals filed by the Revenue, with a tax effect below the revised monetary limit prescribed by the CBDT, should be dismissed.

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 Appellant: Shri 24(1), Adv. PAN : ABVPA9827B, Shri Dipanshu, Adv. 46/Del/2015, Shri Sameep, Adv. New Delhi, Shri Gautam, Adv. Gali, Near Anaj Mandi, Shri Lalit, CA Distt. Jhajjar, Haryana, Shri Circle, Adv. PAN : AFTPB3533M, Shri Dipanshu, Adv. 4161/Del/2015, Shri Sameep, Adv. New Delhi, Shri Gautam, Adv. New Delhi, Shri Lalit, CA New Delhi, Shri Gautam, Adv. New Delhi, Shri Lalit, CA New Delhi, Shri Vijay Kr. Jiwani, Sr.DR
For Respondent: Smt. Deepali Chandra, CIT-DR

PER BENCH :

1.

The above appeals filed by the Revenue are directed against the separate orders of the CIT(A). All these appeals were fixed for hearing on 02.08.2018 on account of low tax effect and due to paucity of time, the notices were affixed on the Notice Board and issue of separate notice to the individual assessees was dispensed with. However, wherever the counsels for the assessees have appeared their names are mentioned.

2.

It was seen that the tax effect involved in the grounds raised by the Revenue in each appeal is below Rs.20 lakhs. Therefore, in view of the latest CBDT Circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018, raising the monetary limit for filing of the appeals by the Revenue before the Tribunal to Rs.20 lakhs which is even applicable to pending appeals, as per clause 3 of the said Circular, the above appeals filed by the Revenue are dismissed.

3.

In the result, all the appeals filed by the Revenue 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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