ITO, WARD- 1(4), NOIDA vs. GEETA CHAUHAN, NOIDA

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ITA 65/DEL/2018Status: DisposedITAT Delhi22 June 2018AY 2009-103 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the departmental appeal should be dismissed based on CBDT Circular No. 21/2015, which directs against filing appeals where the tax effect is below Rs. 10 Lac. No exceptions were applicable in this case.

What were the facts?

The Assessing Officer (AO) made an addition of Rs. 16,48,800/- to the assessee's income under Section 68 of the Income Tax Act. The CIT(A) allowed the assessee's appeal, primarily due to the non-service of a notice under Section 143(2).

What were the issues?

Whether the departmental appeal is maintainable before the Tribunal given the tax effect and CBDT instructions. Whether the CIT(A)'s deletion of addition on grounds of non-service of notice under Section 143(2) was correct.

Which sections of the Income-tax Act were involved?

Section 68,Section 143(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI

Before: SH. R.S. SYAL

Hearing: 21.06.2018Pronounced: 22.06.2018

ORDER

PER R.S. SYAL, VICE PRESIDENT This appeal by the Revenue has been directed against the order of Ld. CIT(A)-1, Noida dated 30.6.2017 for AY 2009-10. In this case, the AO made an addition of Rs.16,48,800/-u/s 68 of the Income Tax Act, 1961 (in short “Act”). The Ld. CIT(A) allowed the appeal of the assessee because no notice u/s 143(2) of the Act was served upon the assessee. The Revenue is aggrieved against the deletion of addition.

2.

I have heard Ld. Representatives of both the parties.

3.

Admittedly the tax effect in the departmental appeal is less than Rs.10 Lac. The CBDT Circular No.21/2015 dated 10.12.2015 has directed that Department shall not file appeal before Tribunal in cases where the tax effect does not exceed monetary limit of Rs.10 Lac and that this Instruction will apply retrospectively to pending appeals and appeals to be filed as well. It has further been directed that the appeals filed contrary to the Instruction may be withdrawn or not pressed. In para 8, certain exceptions have been provided in which the Department can contest the issue on merits. However, no exception is applicable to the present case. In view of the above, I am of the view that since the departmental appeal has been filed against the above Instruction of the CBDT, the same is liable to be dismissed.

4.

In the result, the appeal of the Department is dismissed. Order pronounced in the open court.

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