ITO, NEW DELHI vs. SH. HARI DUTT, NEW DELHI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal dismissed the appeal filed by the Revenue. This was based on a CBDT circular directing the department not to file appeals where the tax effect does not exceed Rs. 20 lakhs.
What were the facts?
The Revenue filed an appeal against the deletion of an addition made under Section 68 of the Income Tax Act. The tax effect in the appeal was less than Rs. 20 lakhs.
What were the issues?
Whether the Revenue's appeal is maintainable given the low tax effect and the CBDT's instructions regarding pending appeals.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI
Before: SHRI BHAVNESH SAINI
This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-17, New Delhi, Dated 15.03.2017, for the A.Y. 2007-2008, challenging the deletion of addition of Rs.32,45,620/- under section 68 of the I.T. Act, 1961.
2 ITA.No.3474/Del./2017 Shri Hari Dutt, New Delhi.
Admittedly, the tax effect in the present appeal is less than Rs.20 lakhs. Vide Circular No.3/2018 Dated 11th July, 2018 issued by CBDT, it has been directed that the Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in Tribunals.
Pending appeals below the specified tax limit may be withdrawn/not pressed. The Ld. D.R. in view of the Board’s Circular above did not press the Departmental Appeal. The case of the Department would not fall in the exceptions provided in the above Board Circular. In the result, the Departmental appeal is not maintainable as the appeal is filed against the Board instructions referred to above and therefore, the appeal of the Department is liable to be dismissed.
In the result, appeal of the Department is dismissed.
3 ITA.No.3474/Del./2017 Shri Hari Dutt, New Delhi.
Order pronounced in the open Court.
More judgments on Section 68
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
- Bliss Dealtrade Private Limited, Kolkata vs Income Tax Officer - Ward 9(2) Kolkata…ITA 208/KOL/2026[2012-13]Status: Disposed21 Oct 2026AY 2012-13
- Hemal Paresh Madeka, Rajkot vs Asst.Commissioner of Income Tax…ITA 955/RJT/2026[2020-21]Status: Disposed19 Oct 2026AY 2020-21
- Ajaybhai Dineshbhai Bagdai, Near Central… vs The Income Tax Officer, Ward-1(2)(1), New…ITA 74/RJT/2026[2013-14]Status: Disposed19 Oct 2026AY 2013-14
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