What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue. This was based on a concession by the Revenue's representative that the tax effect was below Rs. 20,00,000/-.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for Assessment Year 2013-14. The assessee did not appear for the hearing.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the low tax effect, in light of the prevailing CBDT circular regarding monetary limits for filing appeals.

ITO vs Cane Development Council… | 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. 2013-14.

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that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- will be treated as withdrawn.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

What did the Tribunal hold?

What were the facts?

What were the issues?

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