ITO, WARD- 1(3)(2), HARIDWAR vs. NEW JAIHIND TRANSPORT COMPANY, HARIDWAR

PDF · subscribers
ITA 7405/DEL/2017Status: DisposedITAT Delhi30 July 2018AY 2014-154 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held that as per the CBDT circular No. 03/2018, appeals with a tax effect below Rs. 20,00,000/- are to be treated as withdrawn. Therefore, the revenue's appeal was dismissed.

What were the facts?

The revenue filed an appeal before the ITAT against an order of the CIT(A) for Assessment Year 2014-15. The tax effect involved in the appeal was below Rs. 20,00,000/-.

What were the issues?

The primary issue was whether the revenue's appeal should be dismissed based on the revised monetary limit for filing appeals before the ITAT as per CBDT circulars.

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 20.09.2017 of the CIT(A), Dehradun relating to A. Y. 2014-15.

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that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- will be treated as withdrawn.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