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Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI
Before: SHRI BHAVNESH SAINI
Date of Hearing : 09.07.2018 Date of Pronouncement : 09.07.2018 ORDER
This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-1, Noida, dated 30.06.2017, for the A.Y. 2009-2010.
In this case, the A.O. made addition of Rs.13,72,312/- on account of unexplained investment under section 69 of the I.T. Act. The Ld. CIT(A) however, allowed the appeal of assessee because the assessment order was passed
2 ITA.No.104/Del./2018 Shri Udham Singh, Gautam Budh Nagar. without assuming jurisdiction under section 143(2) of the I.T.
Act, 1961.
Admittedly, the tax effect in the present appeal is less than Rs.10 lakhs. Vide Circular No.21/2015 dated 10th December, 2015 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.10 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 Pending appeals below the specified tax limit may be withdrawn/not pressed.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.
3 ITA.No.104/Del./2018 Shri Udham Singh, Gautam Budh Nagar. 4. In the result, appeal of the Department is dismissed.
Order pronounced in the open Court.