ACIT, NEW DELHI vs. SH. ANIL ARORA, DELHI

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ITA 3436/DEL/2014Status: DisposedITAT Delhi20 April 2017AY 2008-094 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 appeal of the revenue deserved to be dismissed as the tax effect was below the limit prescribed by CBDT Circular No. 21/2015. The circular applies retrospectively to pending appeals and is binding on tax authorities.

What were the facts?

The revenue filed an appeal before the ITAT challenging an order of the CIT(A). The quantum of the disputed addition was Rs. 3,64,547/-.

What were the issues?

Whether the revenue's appeal should be dismissed based on the low tax effect as per CBDT Circular No. 21/2015, which has retrospective applicability.

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.D. AGRAWAL, HON’BLE & SHRI K.N. CHARRY

Hearing: 20.04.2017Pronounced: 20.04.2017

PER SHRI G.D. AGRAWAL, HON’BLE PRESIDENT

1.

This is an appeal challenging the order dated 05.03.2014 in appeal no. 229/2010-11 by the CIT (A)-XXX, New Delhi.

2.

At the outset, learned AR brought to our notice that the quantum involved in this case is Rs. 3,64,547/- and tax effect on the disputed addition before us is less than Rs. 10 lacs squarely falling with the ambit of Circular No. 21 / 2015 dated 10.12.2015 prescribing the tax effect for preferring appeals before tribunal by the revenue.

3.

After perusing the materials available on record, we find that the additions disputed before us is below the tax effect limit prescribed by CBDT vide Circular No. 21 / 2015 dated 10.12.2015 for preferring appeals before tribunal by the revenue.

On perusal of the Circular No. 21 / 2015 dated 10.12.2015 and the materials available on record, Ld. DR could not point out whether this case falls under any of the exception as provided in the circular despite specific opportunity was given, does not fall under any of the exceptions contemplated in the said Circular, as this is covered. We also find that the Circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals also. We find that the Circular is binding on the tax authorities. This position has been confirmed by the Hon’ble Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd reported in 267 ITR 272 (SC). Hence, we hold that the appeal of the revenue deserves to be dismissed in terms of low tax effect vide Circular No.21 / 2015 dated 10.12.2015.

Accordingly, this being a low tax effect case, we dismiss this appeal of revenue in limine, as un-admitted, without going into the merits of the case.

4.

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

Order pronounced in the open court on 20.04.2017

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