ITO, WARD- 3(3), NOIDA vs. SHRI SANT RAM SINGH, GAUTAM BUDH NAGAR

PDF · subscribers
ITA 7404/DEL/2017Status: DisposedITAT Delhi30 July 2018AY 2009-104 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 noted that the CBDT circular revised the monetary limit for filing appeals to Rs. 20,00,000/-. Since the tax effect in this appeal was below this limit, the appeal was treated as withdrawn and dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2009-10. 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?

The primary issue was whether the appeal filed by the Revenue was maintainable given the revised monetary limits prescribed by the CBDT for filing appeals before the ITAT.

AI-generated summary — verify with the full judgment below

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

Before: SH. R. K. PANDA

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

This appeal filed by the revenue is directed against the order dated 31.07.2017 of the CIT(A)-I, Noida relating to A. Y. 2009-10.

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that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- will be treated as withdrawn.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.

Recent GST High Court judgments

Search GST case law →