DCIT, DEHRADUN vs. M/S. KOHLI REALTORS (P) LTD., NEW DELHI

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ITA 2396/DEL/2015Status: DisposedITAT Delhi30 October 2017AY 2008-092 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 noted that the tax effect was below the monetary limit specified by the CBDT circular. Consequently, the Revenue's representative did not press the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was below Rs. 10 lacs. The CBDT had issued a circular directing that appeals with a tax effect below Rs. 10 lacs should not be filed or pressed.

What were the issues?

Whether the departmental appeal should be pressed or withdrawn considering the tax effect and the CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI

For Respondent: DR Assessee by : None
Hearing: 30.10.2017Pronounced: 30.10.2017

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Bhavnesh Saini, JM and Sh. O. P. Kant, AM Asstt. Year : 2008-09 Dy. Commissioner of Income Tax, Vs M/s Kohli Realtors (P) Ltd., Central Circle, C-389, Ground Floor, Defence Dehradun-248001 Colony, New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCK8156E Revenue by : Sh. Amit Kumar Jain, Sr. DR Assessee by : None Date of Hearing : 30.10.2017 Date of Pronouncement : 30.10.2017 ORDER Per Bhavnesh Saini, JM:

This appeal by Revenue has been directed against the order of ld. CIT(A), Dehradun dated 28.01.2015 for assessment year 2008-09. 2. The ld. DR submitted that the tax effect in the departmental appeal is below Rs.10 lacs.

3.

According to Circular No. 21/2015 dated 10.12.2015, the CBDT has directed that the departmental appeal shall not be filed before the Appellate Tribunal, in case where the tax effect does not exceed the monetary limit of Rs.10 lacs. This instruction will apply retrospectively 2 Kohli Realtors (P) Ltd. to the pending appeals and the appeals to be filed henceforth in the Tribunal. It is also directed that pending appeals below the specified tax limit may be withdrawn/not pressed. In view of the above Circular, ld. DR did not press the departmental appeal.

4.

In view of the above, the departmental appeal is dismissed as filed against CBDT instruction having tax effect below Rs.10 lacs.

5.

In the result, the appeal of the department is dismissed. (Order Pronounced in the Court on 30/10/2017)

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