ACIT, CENTRAL CIRCLE-4, NEW DELHI vs. VIKAS KAPOOR, DELHI

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ITA 5598/DEL/2017Status: DisposedITAT Delhi18 December 2017AY 2009-104 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 CBDT Circular No. 21 of 2015, which revises the monetary limit for appeals, is applicable retrospectively to pending appeals. Therefore, the appeals filed by the Revenue were not maintainable.

What were the facts?

The Revenue filed appeals before the ITAT for assessment years 2009-10 and 2010-11. The tax effect in these appeals was below the revised monetary limit set by the CBDT for filing appeals.

What were the issues?

Whether CBDT Circular No. 21 of 2015, revising the monetary limit for appeals, has retrospective effect and applies to pending appeals before the ITAT.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCHES : SMC : NEW DELHI

Before: SHRI R.S. SYAL

For Appellant: Shri V.K. Sabharwal &, Shri Sudhir Mathur, Advocates
Hearing: 18.12.2017Pronounced: 18.12.2017

These appeals by the Revenue arise out of a common order passed by the CIT(A) on 04.07.2017 in relation to the assessment years 2009-10 & 2010-11.

2.

No one was present on behalf of the Revenue. In fact, the Revenue has filed en bloc adjournment applications for all the cases listed today. Ex consequenti, there is no one in the Court Room to represent the Revenue. The ld. AR seriously objected to the grant of adjournment in his case. As such, I am not inclined to accept the adjournment application filed for the Revenue and proceeding to dispose of the appeals on merits ex parte qua the Revenue.

3.

During the course of hearing, the ld. AR submitted that pursuant to the mandate of section 268A, the CBDT has issued Circular No. 21 of 2015 dated 10.12.2015 with retrospective effect, revising the monetary limit to Rs.10,00,000/- for not filing appeals before the Tribunal. He further submitted that as the tax effect involved in the instant appeals is Rs.9,26,876/- for the assessment year 2009-10 and Rs.2,49,244/- for the assessment year 2010-11 -, the extant appeals are not maintainable.

4.

I have heard the ld. AR and perused the relevant material on record. Going by the prescription of the aforenoted Circular, I am of the view that the Revenue should have either not filed the instant appeals before the Tribunal or withdrawn the same as the tax effect in these appeals is less than the prescribed limit for not filing the appeals. From para 10 of the above Circular it is palpable that the Instruction is applicable to the pending appeals also with retrospective effect and there is a clear-cut direction to the Department to withdraw or not press such appeals filed before the ITAT wherein tax effect is less than Rs.10,00,000/-.

5.

Recently, the Hon'ble Supreme Court in DIT vs. S.R.M.B.

Dairy Farming Pvt. Ltd., vide its decision rendered on 23.11.2017, has held that the Circulars of the CBDT requiring dismissal of appeals having no tax effect, being beneficial in nature to the assessee, have retrospective effect and have to be followed. This judgment has been delivered after considering the judgment in the case of Gemini Distillers (2017) 398 ITR 343 (SC). Ex conseqeunti, I dismiss the instant appeals without going into the merits of the case.

6.

In the result, the appeals of the Revenue stand dismissed.

Order Pronounced in the open Court on 18.12.2017.

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