ITO, ROORKEE vs. SH. RAJPAL, ROORKEE

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ITA 2691/DEL/2015Status: DisposedITAT Delhi28 June 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 the appeal of the revenue deserved to be dismissed in limine due to low tax effect, as per Circular No. 21/2015. The Tribunal dismissed the appeal without going into the merits of the case.

What were the facts?

The Revenue filed an appeal against an order of the CIT(Appeals) for AY 2009-10. The assessee was absent, and no adjournment was sought. The tax effect of the disputed additions/disallowances was less than Rs. 10 lacs.

What were the issues?

Whether the Revenue's appeal should be dismissed on the grounds of low tax effect as per the prevailing circular, without adjudicating the merits of the case.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.D. AGRAWAL, HON’BLE & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Ms. Ashma Neb, Sr. DR
Hearing: 28.06.2018Pronounced: 28.06.2018

PER SUDHANSHU SRIVASTAVA, J.M. This appeal has been preferred by the revenue against order dated 20/02/2015 passed by the Ld. CIT (Appeals)-Dehradun for the assessment year 2009-10.

2.

None was present on behalf of the assessee/respondent when the appeal was called out for hearing. No application for adjournment was also filed on behalf of the assessee/respondent.

1.

However, a perusal of the grounds of appeal filed by the department shows that the tax effect on the disputed additions/disallowances deleted and challenged before us is less than Rs. 10 lacs and, thus, the issue squarely falls within the ambit of Circular No. 21 / 2015 dated 10.12.2015 prescribing the tax limit for preferring appeals before the Tribunal by the revenue. With reference to Circular No. 21 / 2015 dated 10.12.2015 and the material available on record, the Ld. Sr. DR could not point out if this case fell under any of the exceptions as provided in the aforesaid Circular. We also find that the aforesaid Circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals also. Hence, we hold that the appeal of the revenue deserves to be dismissed in terms of low tax effect vide Circular No.21 / 2015 dated 10.12.2015. Accordingly, this being a low tax effect case, we dismiss this appeal of revenue in limine, as un-admitted, without going into the merits of the case.

3.

In the result, the appeal of the revenue is dismissed.

Order pronounced in the open court on 28.06.2018

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