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Income Tax Appellate Tribunal, DELHI BENCH “B”, NEW DELHI
Before: SHRI R. K. PANDA & SMT. BEENA A. PILLAI
Department by : Shri Vijay Kr. Jiwani, Sr.DR Assessee by : None Date of hearing : 23-07-2018 Date of pronouncement : 24-07-2018 O R D E R
PER R. K. PANDA, AM :
This appeal filed by the Revenue is directed against the order dated 06.02.2015 of the CIT(A)- 3, Delhi relating to assessment year 2010-11.
None appeared on behalf of the assessee. However, since the tax effect involved in the appeal filed by the Revenue is below Rs.20 lakhs, therefore, the appeal was taken up for hearing in the light of the latest Circular of CBDT. 3. Ld. DR at the outside submitted that the tax effect involved in the appeal filed by the Revenue is below Rs.20 lakhs. Therefore, in view of 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, this appeal is not maintainable.
As per para 3 of the said Circular, it is also clarified the pending appeals of the Revenue before the ITAT having monetary limits of Rs.20 lakhs will be treated as withdrawn. Since in the instant case, the tax effect is admittedly below Rs.20 lakhs, therefore, in view of the latest CBDT Circular (supra) raising the monetary limits for filing of the appeals before the Tribunal which is applicable even to pending appeals, the appeal filed by the Revenue is dismissed.
In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open Court on this 24th July, 2018.