ITO, NEW DELHI vs. SHRI SANJAY BASU, NEW DELHI

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ITA 2593/DEL/2012Status: DisposedITAT Delhi06 April 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 held that the appeal was not maintainable as it violated the CBDT Circular No. 21/2015, which prescribes a pecuniary limit of Rs. 10 lacs for Revenue appeals to the ITAT. This circular has statutory force under Section 268A of the IT Act.

What were the facts?

The Revenue preferred an appeal before the ITAT against an order of the CIT(A) which deleted additions. The tax effect of these additions was below Rs. 10 lacs.

What were the issues?

Whether an appeal filed by the Revenue is maintainable before the ITAT when the tax effect is below the prescribed pecuniary limit set by CBDT circulars, which have statutory force.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

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

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

Hearing: 06.04.2017

Per L.P. Sahu, Accountant Member: It is apparent from record that the present appeal has been preferred by the Revenue against the action of the ld. CIT(A)-XIII, New Delhi - order dated 13.03.2012, whereby he has deleted the additions as enumerated in the grounds of appeal before us, the tax effect on which comes below Rs.10 lacs. Undisputedly, the present appeal has been preferred by the Revenue in violation of CBDT Circular No. 21/2015 dated 10.12.2015, wherein the pecuniary limit for preferring the appeal by the Revenue before the ITAT has been prescribed beyond Rs.10 lacs. The above circular on pecuniary limit has now statutory force within the provisions of section 268A of the IT Act.

2.

The ld. DR, however, requested that while dismissing the appeal as not maintainable, it may be made clear that the present order will have no precedential value.

3.

In view of the above discussion, the present appeal preferred by the Revenue in violation of CBDT Circular No. 21/2015 (supra) is not maintainable and hence, the same is dismissed as such, making it clear that since the present appeal has not been disposed of on merits of the appeal, but due to above reason, it will have no any judicial precedence.

4.

In the result, the appeal is dismissed as not maintainable. Order pronounced in the open court on 06.04.2017.

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