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 before the ITAT to Rs. 20,00,000/-.

The Revenue filed an appeal before the ITAT for Assessment Year 2009-10. The tax effect involved in the appeal was below Rs. 20,00,000/-.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the revised monetary limits prescribed by the CBDT for filing appeals before the ITAT.

ITO vs Charan Singh, Khurja | ITAT Delhi 2018

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

Before: SH. R. K. PANDA

Hearing: 30/07/2018Pronounced: 30/07/2018

This appeal filed by the revenue is directed against the order dated 30.11.2017 of the CIT(A), Aligarh relating to A. Y. 2009-10.

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.

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that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- will be treated as withdrawn.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

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.

ITO, WARD- 3(1), BULANDSHAHR vs. CHARAN SINGH, KHURJA

What did the Tribunal hold?

What were the facts?

What were the issues?

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