DCIT, GURGAON vs. M/S. TP VERIFY SCREENING SERVICES PVT. LTD., GURGAON

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ITA 3486/DEL/2013Status: DisposedITAT Delhi19 July 2018AY 2008-093 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 must be dismissed in light of CBDT Circular No. 3/2018. This circular revised the monetary limit for filing appeals by the department before the ITAT to Rs. 20 lakhs and also applied retrospectively to pending appeals.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for assessment year 2008-09. The appeal was filed by the Revenue. The ITAT had to decide on the maintainability of the appeal.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable given the revised monetary limits for appeals stipulated by a CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘D’ BENCH,

For Appellant: Shri Sandeep S. Karhail, Adv
Hearing: 19.07.2018Pronounced: 19.07.2018

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the Revenue is directed against the order dated 25.03.2013 of Commissioner of Income Tax [Appeals] - 2, Faridabad pertaining to assessment year 2008-09.

2.

This appeal by the Revenue has to be dismissed in the light of the CBDT Circular No. 3/2018 dated 11.07.2018 by which the Board has revised the monetary limit for filing of appeals by the department before the ITAT

and the monetary limit has been fixed at Rs. 20 lakhs. The Board at Clause 13 of the said Circular has clarified as under:

“This Circular will apply to SLPs/appeals/cross objections/references to be filed henceforth in Supreme Court/High Court/Tribunal and it shall also apply retrospectively to pending SLPs/appeals/cross objections/references. The pending appeals below the specified tax limit in para 3 above may be withdrawn/not pressed.”

3.

In the light of the aforesaid CBDT Circular, the appeal filed by the Revenue is dismissed.

4.

In the result, the appeal of the Revenue is dismissed.

The order is pronounced in the open court on 19.07.2018.

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