DCIT, NEW DELHI vs. M/S. SAHARA INDIA MASS COMMUNICATION, LUCKNOW

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ITA 2735/DEL/2014Status: DisposedITAT Delhi01 August 2018AY 2000-013 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 the CBDT circular is binding on the tax authorities. Since the tax effect in this appeal was less than Rs. 20 lakhs, the appeal was not maintainable.

What were the facts?

The Department appealed against an order of the CIT(A) deleting a penalty of Rs. 19,50,000. At the hearing, the Revenue pointed out a CBDT circular stating that appeals with a tax effect below Rs. 20 lakhs should not be filed.

What were the issues?

Whether the Department's appeal is maintainable before the Tribunal when the tax effect is below the monetary limit prescribed by the CBDT circular.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Dinesh Verma, Adv
For Respondent: Shri Amit Jain, Sr. DR, Shri Dinesh Verma, Adv
Hearing: 26/07/2018Pronounced: 01/08/2018

PER PRASHANT MAHARISHI, A. M. 1. This appeal filed by the Department is directed against the order dated 20.02.2014 of ld CIT(A)-I, New Delhi for the Assessment Year 2000-01, wherein, penalty u/s 271(1)(c) of Rs. 19,50,000/- levied by the ld AO is deleted. 2. At the outset of the hearing itself, the ld. DR brought to our attention that CBDT vide Circular No.03/2018 dated 11TH July 2018 has decided that the revenue would not prefer an appeal before the Tribunal if the tax effect is less than Rs.20 lakhs. Therefore, he pleaded that the appeal of the revenue be decided as per the instruction of the CBDT. Ld AR also reiterated same facts. 3. We have heard both the sides on the issue and perused the material. We find that the CBDT vide circular dated 11th July 2018 has revised the monetary limit for filing the appeal by the department before Income Tax Page | 1

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