DCIT, NEW DELHI vs. M/S. HB ESTATE DEVELOPERS LTD., NEW DELHI

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ITA 3079/DEL/2015Status: DisposedITAT Delhi04 July 2018AY 2010-114 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 the appeal was not maintainable as it was filed against the CBDT's circular regarding the monetary limit for appeals. The Revenue's appeal was dismissed as not pressed.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect of the appeal was found to be less than Rs. 10 lacs. The CBDT had issued a circular instructing that appeals with a tax effect below Rs. 10 lacs should not be filed or pressed.

What were the issues?

Whether a departmental appeal is maintainable before the ITAT when the tax effect is below the monetary limit prescribed by the CBDT circular.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

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

Before: SHRI S.K. YADAV & SHRI B.R.R. KUMAR

For Respondent: DR Assessee by : Sh. Nipun Goyal, CA
Hearing: 02.07.2018

The Revenue has filed an appeal against the order of the Ld. CIT(A)-15, 104, Aaykar Bhawan, Laxmi Nagar, Delhi-110092 dated 06.02.2015, pertaining to Assessment Year 2010-11. 2. On going through the appeal filed by the Revenue, it was found that the tax effect of this case is less than Rs. 10 lacs.

3.

Ld. DR has fairly conceded this fact and hence keeping in view that, under the powers vested by sec. 268A(1) of the I.T. Act, CBDT has recently issued Circular No. 21 of 2015 dated 10.12.2015(FNo. 279/Misc. 142/2007-ITJ(Pt) instructing the authorities below departmental appeal should not be filed before ITAT where the demand/tax effect does not exceed Rs.10 lacs. The circular is specifically mentioned to be applicable for all pending appeals.

4.

Subject to some exceptions, it is further directed by CBDT that all the departmental appeals pending before ITAT where the demand/tax effect is less than 10 lacs should be either withdrawn or not pressed by the Departmental Representatives.

5.

The present appeal is not covered by any exceptions mentioned in the said CBDT circular. Since the tax demand in dispute in this departmental appeal is below the limit set out by CBDT for the appeal the same is not maintainable in view of fore goings.

Accordingly the appeal of the Department is dismissed as not pressed/withdrawn.

6.

In the result, appeal of Revenue is dismissed.

Order pronounced in the open court on 04/7/2018

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