ACIT (OSD), WARD- 3(4), NOIDA vs. SUSHEEL, GAUTAM BUDH NAGAR

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ITA 76/DEL/2018Status: DisposedITAT Delhi11 June 2018AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal based on CBDT Circular No. 21/2015, which directs the Department not to file appeals before the Tribunal if the tax effect is less than Rs. 10 Lacs. No exceptions were applicable in this case.

What were the facts?

The Assessing Officer made an addition of Rs. 15 Lacs under Section 68. The CIT(A) allowed the assessee's appeal due to the non-service of a notice under Section 143(2). The Revenue filed an appeal against this order.

What were the issues?

Whether the departmental appeal is maintainable before the Tribunal given the tax effect and CBDT circular. The validity of the addition made by the AO and the CIT(A)'s finding on the notice under Section 143(2) were not adjudicated on merits.

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.BHAVNESH SAINI

For Respondent: Adv. &
Hearing: 11.06.2018Pronounced: 11.06.2018

PER BHAVNESH SAINI, JUDICIAL MEMBER

1.

This appeal by the Revenue has been directed against the order of Ld.CIT(A)-1, Noida dated 31.07.2017 for AY 2009-10. In this case, the AO made an addition of Rs.15 Lacs u/s 68 of the Income Tax Act, 1961 (in short “Act”). Ld.CIT(A) allowed the appeal of the assessee because no notice u/s 143(2) of the Act has been served upon the assessee.

2.

I have heard Ld. Representatives of both the parties.

3.

Admittedly the tax effect in the departmental appeal is less than Rs.10 Lacs. According to CBDT Circular No.21/2015 vide dated 10.12.2015, it is directed that Department shall not file appeal before Tribunal in cases where the tax effect does not exceed monetary limit of Rs.10 Lacs and that this instruction will apply retrospectively to pending appeals and appeals to be filed, henceforth in Tribunal. It is further directed that the appeals filed against the instruction may be withdrawn or not pressed. In para 8, certain exceptions have been provided in which the Department could context the issue in merit.

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 Department, therefore, same is dismissed.

4.

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

Order pronounced in the open court.

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