ITO, ROHTAK vs. SH. SHER SINGH SHIVREN, BAHADURGARH

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ITA 3184/DEL/2016Status: DisposedITAT Delhi19 July 2018AY 2009-102 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 noted that CBDT Circular No. 03 of 2018 revised the monetary limit for filing appeals to the Tribunal to Rs. 20,00,000/- with retrospective effect. As the tax effect was below this limit, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT for assessment year 2009-10. The tax effect involved in the appeal was less than Rs. 20,00,000/-.

What were the issues?

Whether the Revenue's appeal should be dismissed based on the revised monetary limit for filing appeals to the ITAT as per CBDT Circular No. 03 of 2018.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’, NEW DELHI

Before: SH. H.S. SIDHU & SH. T.S. KAPOOR

For Respondent: Ms. Sunakshi Gupta, Adv
Hearing: 19.07.2018Pronounced: 19.07.2018

ORDER PER T.S. KAPOOR, A.M.: The present appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), Rohtak, dated 21.03.2016 in relation to assessment year 2009-10.

2.

We have heard learned Departmental Representative and perused the relevant material on record. 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. Learned DR could not controvert the fact that tax effect involved in the appeal is less than Rs.20,00,000/-.

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Circular, we are of the view that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in this appeal is admittedly less than the prescribed limit, i.e., Rs. 20,00,000/- for not filing the appeal.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, we 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 limited 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 decision is pronounced in the open court on 19th July, 2018.

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