ITO, NEW DELHI vs. SHRI ANIL KHANDELWAL, NEW DELHI

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ITA 1210/DEL/2017Status: DisposedITAT Delhi18 July 2018AY 2008-094 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 the tax effect in the appeal was below the revised monetary limit set by the CBDT for filing appeals before the ITAT. Therefore, the appeal was treated as withdrawn.

What were the facts?

The Revenue filed an appeal before the ITAT for Assessment Year 2008-09. The assessee sought an adjournment, but it was rejected due to the low tax effect.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed based on the revised monetary limit for appeals stipulated by the CBDT.

AI-generated summary — verify with the full judgment below

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

Before: SH. R. K. PANDA

Hearing: 18/07/2018Pronounced: 18/07/2018
1.

This appeal filed by the revenue is directed against the order dated 06.12.2016 of the CIT(A)-17, New Delhi relating to A. Y. 2008-09.

2.

An adjournment application was filed by the assessee seeking adjournment of the case. However, since the tax effect on the appeal filed by the revenue is below Rs.20,00,000, therefore, the request of the assessee seeking adjournment of the case was rejected and I proceed to decide the appeal.

3.

The Ld. DR fairly conceded that the tax effect involved in the appeal filed by the revenue is below Rs.20,00,000/-. The CBDT vide circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt.)] dated 11.07.2018 has revised the monetary limit to Rs.20,00,000/- for filing of the appeals by the department before 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that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- will be treated as withdrawn.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 is admittedly below Rs. 20,00,000/-, therefore, in view of the latest CBDT Circular cited (supra) the appeal filed by the revenue is dismissed.

4.

In the result, the appeal filed by the revenue is dismissed.

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

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