ITO, NEW DELHI vs. M.R. PROVIEW REAL TECH PVT. LTD., NEW DELHI

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ITA 5690/DEL/2014Status: DisposedITAT Delhi23 July 2018AY 2011-123 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 dismissed the appeal without going into the merits of the case, following a CBDT circular that revised the monetary limit for filing appeals to Rs. 20,00,000/-.

What were the facts?

The Revenue filed an appeal before the ITAT for assessment year 2011-12. The tax effect in this appeal was admittedly less than Rs. 20,00,000/-.

What were the issues?

Whether the Revenue's appeal should be dismissed based on the revised monetary limit prescribed by a CBDT circular for filing appeals before the ITAT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: ‘SMC’: NEW DELHI

Before: SHRI R.S. SYAL

Hearing: 23.07.2018Pronounced: 23.07.2018

ORDER The present appeal by the Revenue is directed against the order of learned CIT(A)-IX, New Delhi, dated 21.08.2014 in relation to assessment year 2011-12.

2.

None present for the department as well as for the assessee.

3. It is noticed that the CBDT has issued Circular No. 03 of 2018, dated 11th July, 2018 with retrospective effect, revising the monetary limit to Rs.20,00,000/- for not filing appeals before the Tribunal.

3.

From the above Circular, it is palpable that the Instruction is applicable to the pending appeals also with retrospective effect and there is a clear-cut direction to the Department to withdraw or not press such appeals filed before the ITAT, wherein tax effect is less than Rs.20,00,000/-. Going by the prescription of the afore-noted Circular, I am of the view that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in this appeal is admittedly less than the prescribed limit, i.e., Rs. 20,00,000/- for not filing the appeal. Accordingly, I dismiss the instant appeal without going into merits of the case.

However, the Department is at liberty to file the Miscellaneous Application, if the tax effect is found to be more than the prescribed limit of Rs.20,00,000/- or otherwise. Accordingly, the appeal of the Revenue stands dismissed.

6.

In the result, appeal of the Revenue is dismissed.

The order pronounced in the open court on 23.07.2018.

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