ACIT(OSD), WARD- 1(3)(1), HARIDWAR vs. GURU NANAK ROADLINES, HARIDWAR

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ITA 7406/DEL/2017Status: DisposedITAT Delhi30 July 2018AY 2014-155 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 tax effect in the Revenue's appeal was below Rs. 20,00,000/-. Following a CBDT circular revising the monetary limit for appeals, the Revenue's appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT, and the assessee filed a cross-objection. The assessee sought an adjournment due to non-receipt of Form 36 and illness, which was rejected.

What were the issues?

The primary issue was 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 ‘SMC’, NEW DELHI

Before: SH. R. K. PANDA

For Respondent: DR Assessee by None
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. The assessee has also filed 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.

An adjournment application was filed by the assessee seeking adjournment of the case on account of non receipt of Form 36 and on account of illness. However, looking at the tax effect involved in the grounds raised by the revenue, the adjournment sought by the assessee is rejected and the appeals are being taken up for adjudication.

3.

The Ld. DR fairly conceded that the tax effect involved in the appeal filed by the revenue is below Rs.20,00,000/-.

4.

After hearing the arguments of Ld. DR and on perusal of the material available on record, I find that the tax effect involved in the grounds raised by the revenue is admittedly 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that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- will be treated as withdrawn.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.

Co No. 105/Del/2018 ( A. Y. 2014-15)

5.

Since the appeal filed by the revenue is dismissed, therefore, the cross objection filed by the assessee becomes infructuous and accordingly the same is dismissed.

6.

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 30th July, 2018.

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