DCIT, NEW DELHI vs. M/S. GREENFIELD ESTATE, GURGAON

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ITA 6372/DEL/2015Status: DisposedITAT Delhi30 July 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 Tribunal dismissed the appeal filed by the Revenue. This was based on a CBDT circular revising the monetary limit for filing appeals to the ITAT to Rs. 20,00,000/-.

What were the facts?

The Revenue filed an appeal before the ITAT for Assessment Year 2010-11. The assessee did not appear for the hearing. The Revenue's counsel conceded that the tax effect was below Rs. 20,00,000/-.

What were the issues?

Whether the Revenue's appeal should be dismissed based on the revised monetary limit for appeals stipulated by the CBDT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: SH. R. K. PANDA & SMT. BEEN A. PILLAI

Hearing: 30/07/2018Pronounced: 30/07/2018
1.

This appeal filed by the revenue is directed against the order dated 12.05.2015 of the CIT(A)-1, Gurgaon relating to A. Y. 2010-11.

2.

None appeared on behalf of the assessee at the time of hearing. Therefore, this appeal is being disposed of 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 appeal filed by the revenue is below Rs.20,00,000/-. The CBDT vide circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt.)] dated 11.07.2018 has revised the monetary limit to Rs.20,00,000/- for filing of the appeals by the department before ITAT. As per para 3 of the said circular it is also clarified that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- will be treated as withdrawn. Since in the instant case the tax effect is admittedly below Rs. 20,00,000/-, therefore, in view of the latest CBDT Circular cited (supra) the appeal filed by the revenue is dismissed.

4.

In the result, the appeal filed by the revenue is dismissed.

Order pronounced in the open court at the time of hearing itself i.e. on 30.07.2018.

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