ACIT, GHAZIABAD vs. M/S. LEGEND PROMOTERS (P) LTD., NEW DELHI

PDF · subscribers
ITA 2884/DEL/2012Status: DisposedITAT Delhi22 June 2017AY 2006-072 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 the departmental appeal was not maintainable as it was filed in violation of the CBDT circular regarding the minimum tax effect for filing appeals. The Revenue's counsel did not press the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in the departmental appeal was less than the mandatory limit of Rs. 10 Lacs prescribed by CBDT Circular No. 21/2015.

What were the issues?

Whether an appeal filed by the Revenue before the ITAT is maintainable when the tax effect is below the prescribed monetary limit set by the CBDT circular.

AI-generated summary — verify with the full judgment below

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

Before: SH. H.S.SIDHU & SH.P.MAHARISHI

For Respondent: Adv. &, Ms. Soumya Singh, Adv
Hearing: 22.06.2017Pronounced: 22.06.2017

PER H.S.SIDHU, JUDICIAL MEMBER The present appeal has been filed by the Revenue assailing the correctness of the order dated 31.01.2012 of CIT(A), Muzaffarnagar pertaining to 2006-07 assessment year.

2.

We have heard Ld. representatives of both the parties.

3.

The CBDT vide Circular No.21/2015 dated 10.12.2015 has decided that the appeal shall not be filed before the Appellate Tribunal in cases where the tax effect does not exceed mandatory limit of Rs.10 Lacs. The Circular would apply to all pending appeals as well. Admittedly in the department appeal, the tax effect is less than Rs.10 Lacs. Therefore, the departmental appeal is not maintainable as was filed in violation of above both circulars.

4.

Ld. DR in view of the above, did not press the department appeal. We may also note that the department would not fall in exception provided in the above Board Circular.

5.

In view of the above, the departmental appeal is dismissed. The order is pronounced in the open court on 22nd of June, 2017.

Recent GST High Court judgments

Search GST case law →