ACIT, NEW DELHI vs. SHRI DEEPAK DUGGAL, NEW DELHI

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ITA 6436/DEL/2015Status: DisposedITAT Delhi18 January 2018AY 2009-102 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 dismissed the departmental appeal. The Revenue's Senior Departmental Representative did not press the appeal in light of CBDT Circular No. 21/2015.

What were the facts?

The Revenue filed an appeal before the ITAT challenging the CIT(A)'s order which admitted additional evidence. The tax effect on the primary issue of deletion of addition was below Rs. 10 lakhs.

What were the issues?

Whether the departmental appeal should be pressed when the tax effect is below the monetary limit prescribed by CBDT circulars.

Which sections of the Income-tax Act were involved?

Rule 46A

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU

Hearing: 18.01.2018Pronounced: 18.01.2018

This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-17, New Delhi, dated 10th September, 2015, for the A.Y. 2009-2010, challenging the order of Ld. CIT(A) in admitting the additional evidence against Rule 46A of the I.T. Rules.

2.

This issue relates to deletion of addition of Rs.17,50,861.

Admittedly, the tax effect on this issue is below Rs.10 lakhs. Vide Circular No.21/2015 dated 10th December, 2015 issued by CBDT, it has 2 ITA.No.6436/Del./2015 Shri Deepak Duggal, New Delhi. 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 Pending appeals below the specified tax limit may be withdrawn/not pressed.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. In view of the above, the departmental appeal is dismissed as is filed in violation of the CBDT instruction above.

3.

In the result, appeal of the department is dismissed.

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