ITO, ROHTAK vs. SMT. MAMTA, ROHTAK

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ITA 2261/DEL/2015Status: DisposedITAT Delhi01 August 2018AY 2010-112 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 ITAT noted that the CBDT had revised the monetary limit for filing appeals to the Tribunal. As the tax effect in this appeal was below the revised limit, it was not maintainable.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT) against an order of the CIT(A). The appeal was for the Assessment Year 2010-11.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the revised monetary limits for appeals to the Tribunal as per CBDT circular.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’ : NEW DELHI

Before: SHRI R.K.PANDA & SMT. BEENA A PILLAI

Hearing: 01.08.2018Pronounced: 01.08.2018

ORDER PER BEENA A PILLAI, JUDICIAL MEMBER The present appeal has been filed by Revenue against order dated 12.02.2015 passed by Ld. Commissioner of Income-Tax (Appeals), Rohtak for Assessment Year 2010-11. 2. It is noticed that pursuant to the mandate of section 268A of the Income Tax Act, 1961 the CBDT has issued Circular No. 03 of 2018, dated 11th July, 2018 with retrospective effect,

ITA 2261/Del/2015 Assessment Year: 2010-11 ITO, Ward 2 vs. Mrs. Mamta, Rohtak revising the monetary limit to Rs.20,00,000/- for not filing appeals before the Tribunal. Since in the present appeal the tax effect involved is less than Rs.20,00,000/-, this appeal is not maintainable. 3. In view of the above the appeal by the revenue is dismissed in limine. 4. In the result revenue’s appeal is dismissed in limine. Order pronounced in the Open Court on 01st August, 2018.

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