ITO, WARD- 1(5), NOIDA vs. JASBIR SINGH, GAUTAM BUDH NAGAR

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ITA 33/DEL/2018Status: DisposedITAT Delhi05 July 2018AY 2009-103 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 as per CBDT Circular No. 21/2015, the Department should not file appeals where the tax effect does not exceed Rs. 10 lakhs. The Revenue's appeal was therefore not maintainable.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2009-2010. The tax effect in the appeal was less than Rs. 10 lakhs.

What were the issues?

Maintainability of the Revenue's appeal before the Tribunal due to low tax effect, in light of CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 05.07.2018Pronounced: 05.07.2018

ORDER This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-1, Noida, dated 31.07.2017, for the A.Y. 2009-2010.

2.

The A.O. computed the income of the assessee at Rs.11,10,000/- in the ex-parte assessment order. The Ld. CIT(A) allowed the appeal of assessee on legal issue. Admittedly,

2 ITA.No.33/Del./2018 Shri Jasbir Singh, Gautam Budh Nagar. 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 Pending appeals below the specified tax limit may be withdrawn/not pressed.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.

Therefore, the Departmental appeal is not maintainable, as the appeal is filed against the Board instructions referred to above and the appeal of the Department is liable to be dismissed.

3.

In the result, appeal of the Department is dismissed.

3 ITA.No.33/Del./2018 Shri Jasbir Singh, Gautam Budh Nagar. Order pronounced in the open Court.

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