DCIT, DEHRADUN vs. SHRI RAJIV KUMAR, DEHRADUN

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ITA 3167/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 Tribunal noted that the tax effect was indeed below Rs. 20 lakhs. Following the CBDT circular which raised the monetary limits for filing appeals, the Tribunal dismissed the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2010-11. The assessee contended that the tax effect was below Rs. 20 lakhs, making the appeal not maintainable as per CBDT Circular No. 03/2018.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the Tribunal given the tax effect was below the monetary limit prescribed by the latest CBDT circular.

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

For Appellant: Shri V. Raja Kumar, Adv
For Respondent: Smt. Deepali Chandra, CIT-DR, Shri V. Raja Kumar, Adv

Department by : Smt. Deepali Chandra, CIT-DR Assessee by : Shri V. Raja Kumar, Adv. Date of hearing : 01-08-2018 Date of pronouncement : 01-08-2018 O R D E R

PER R. K. PANDA, AM :

1.

This appeal filed by the Revenue is directed against the order dated 23.02.2015 of the CIT(A), Dehradun relating to assessment year 2010-11.

2.

The ld. counsel for the assessee at the outset submitted that the tax effect involved in the grounds raised

by the Revenue is below Rs.20 lakhs. Therefore, in view of the latest CBDT Circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018, the appeal filed by the Revenue is not maintainable.

3. The ld. DR on the other hand fairly conceded that the tax effect involved in the grounds raised by the Revenue is admittedly below Rs.20 lakhs.

4.

We have heard the rival submissions made by both the sides. It is an admitted fact that the tax effect involved in the grounds raised by the Revenue is less than Rs.20 lakhs. Therefore, in view of the latest CBDT Circular cited (supra) raising the monetary limits for filing of the appeals before the Tribunal which is applicable even to pending appeals, the appeals filed by the Revenue are dismissed.

5.

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 this 01st August, 2018.

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