ITO, NEW DELHI vs. DELHI GYMKHANA CLUB, NEW DELHI

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ITA 2731/DEL/2015Status: DisposedITAT Delhi24 July 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 held that in view of the CBDT Circular No. 03/2018, which raised the monetary limits for filing appeals by the Department before the ITAT, the appeal was not maintainable. The circular also stated that pending appeals with a monetary limit below Rs. 20 lakhs would be treated as withdrawn.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 2010-11. 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 the low tax effect, in light of the prevailing CBDT circular.

Which sections of the Income-tax Act were involved?

Not Applicable

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 Respondent: Shri Vijay Kr. Jiwani, Sr.DR

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 :

1.

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.

2.

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.

4.

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clarified the pending appeals of the Revenue before the ITAT having monetary limits of Rs.20 lakhs will be treated as withdrawn.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.

5.

In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open Court on this 24th July, 2018.

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