ACIT, NEW DELHI vs. M/S. I & E ADVERTISING PVT. LTD., NEW DELHI

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ITA 4022/DEL/2014Status: DisposedITAT Delhi18 July 2018AY 2008-095 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 revising the monetary limit for filing appeals to Rs. 20,00,000/-, and clarifying that pending appeals below this limit are treated as withdrawn, the appeals filed by the Revenue should be dismissed.

What were the facts?

The Revenue filed six appeals before the ITAT against the orders of the CIT(Appeals). The tax effect in each of these appeals was below Rs. 20,00,000/-.

What were the issues?

Whether the Revenue's appeals should be dismissed based on the revised monetary limit for filing appeals as per CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: SH. R. K. PANDA & MS. SUCHITRA KAMBLE

Hearing: 18/07/2018Pronounced: 18/07/2018

Date of hearing: 18/07/2018 Date of Pronouncement: 18/07/2018 ORDER PER R.K. PANDA, AM:

1.

The above batch of six appeals filed by the revenue are directed against the separate orders dated 13.04.2014 of the CIT (Appeals)-XII, New Delhi relating to A. Y. 2005-06 to 2010-11 respectively. Since identical grounds have been taken by the revenue in all these appeals, therefore, all these appeals were heard together and are being disposed of by this common order for the sake of convenience.

2 2. The Ld. Counsel for the assessee at the outset submitted that the tax effect in all the six appeals filed by the revenue are below Rs.20,00,000/-. Therefore, in view of the latest CBDT circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt.)] dated 11.07.2018 revising the monetary limit to Rs.20,00,000/- for filing the appeals by the department before ITAT which are applicable to pending appeals also, the appeals filed by the revenue should be dismissed.

3.

The Ld. DR on the other hand fairly conceded that the tax effect on the appeals filed by the revenue in each appeal is below Rs.20,00,000/-.

4.

We have perused the material available on record and it was seen that the tax effect in all the six appeals filed by the revenue against the separate orders of the CIT(A) are admittedly below Rs. 20,00,000/-. Therefore, the adjournment application filed by the revenue is rejected.

5.

The CBDT vide circular No.03/2018 dated 11.07.2018 has revised the monetary limit for filing the appeals by the department before the ITAT. As per para 3 of the said circular it is also clarified that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- will be treated as withdrawn. Since in the instant case the tax effect in all the six appeals filed by the revenue is admittedly below to Rs. 20,00,000/-, therefore, in view of the latest CBDT circular cited (supra) all the six appeals filed by the revenue are dismissed.

6.

In the result, the appeals filed by the revenue are dismissed.

3 Order pronounced in the open court at the time of hearing i.e on 18.07.2018.

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