ACIT, CIRCLE- 1(1), GURGAON vs. ESHOPBOX E-COMMERCE PVT. LTD., GURGAON

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ITA 757/DEL/2018Status: DisposedITAT Delhi01 August 2018AY 2014-152 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 appeal filed by the Revenue was not maintainable in view of the CBDT Circular raising the monetary limits for filing appeals. The Tribunal decided to dismiss the appeal on this ground.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee did not appear for the hearing. The tax effect involved in the appeal 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 low tax effect, as per the prevailing CBDT circulars.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA

For Respondent: Shri Atiq Ahmed, Sr.DR

Department by : Shri Atiq Ahmed, Sr.DR Assessee by : None : 01-08-2018 Date of hearing 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 17.11.2017 of CIT(A)- 1, Gurgaon relating to assessment year 2014-15.

2.

None appeared on behalf of the assessee at the time of hearing. However, considering the low tax effect involved in the grounds raised

by the Revenue, the appeal is being decided on the basis of material available on record and after hearing the ld. DR.

3. The ld. DR fairly conceded that the tax effect involved in the grounds raised by the Revenue is admittedly 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that pending appeals of the Department before the ITAT having monetary limits of Rs.20 lakhs will be treated as withdrawn as per para 3 of the said Circular.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.

4.

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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