ITO, WARD- 1(1), MEERUT vs. ZAFAR ALAM, MEERUT

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ITA 1386/DEL/2018Status: DisposedITAT Delhi01 August 2018AY 2009-102 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 in view of CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals, the appeal filed by the Revenue was not maintainable. Pending appeals with a monetary limit of Rs. 20 lakhs were to be treated as withdrawn.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2009-10. The assessee's counsel pointed out that the tax effect was below Rs. 20 lakhs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to the low tax effect, as per the revised monetary limits set by the CBDT.

Which sections of the Income-tax Act were involved?

CBDT Circular No.03/2018

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI

Before: SHRI R. K. PANDA

For Appellant: Shri Vinod Kumar Goel, Adv
For Respondent: Shri Atiq Ahmed, Sr.DR, Shri Vinod Kumar Goel, Adv

Department by : Shri Atiq Ahmed, Sr.DR Assessee by : Shri Vinod Kumar Goel, 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 27.12.2017 of CIT(A), Meerut relating to assessment year 2009-10.

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 CBDT Circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018 raising the monetary limits for filing of appeals by the Department before the ITAT, the appeal filed by the Revenue is not maintainable. It has also been clarified in the said Circular that pending appeals of the Department before the ITAT having monetary limits of Rs.20 lakhs will be treated as withdrawn as per para 3 of the said Circular. In view of the above, the appeal filed by the Revenue is not maintainable. Accordingly, the same is dismissed.

3.

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 01st August, 2018.

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