ITO (EXEMPTIONS), NEW DELHI vs. M/S. INSTITUTE OF ROAD TRAFFIC EDUCATION, NEW DELHI

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ITA 3634/DEL/2015Status: DisposedITAT Delhi01 August 2016AY 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 the appeal was not maintainable as the tax effect was below the prescribed limit. Following the CBDT circular, the Revenue should not have filed or should have withdrawn the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT, and the assessee filed a cross-objection. The tax effect in the appeal was less than the revised monetary limit set by the CBDT for filing appeals to the Tribunal.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect is below the monetary limit prescribed by the CBDT circular.

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 BENCHES : SMC-I : NEW DELHI

Before: SHRI R.S. SYAL

For Appellant: Shri Abhishek Manav, Advocate
For Respondent: Shri S.K. Jain, Sr. DR
Hearing: 01.08.2016Pronounced: 01.08.2016

Heard together (2 matters)

CO No.50/Del/2016
ITA No.3634/Del/2015

Read from the judgment's own cause title. This page is filed under one of them.

CO NO.50/Del/2016 ORDER This appeal by the Revenue and the Cross Objection by the assessee arise out of the order passed by the CIT(A) on 09.03.2015 in relation to the assessment year 2009-10.

2.

I have heard the rival submissions and perused the relevant material on record. I find 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. I further find that as the tax effect involved in the instant appeal is less than Rs.10,00,000/-, the extant appeal is not maintainable. The ld. D.R., although supported the order of the Assessing Officer, but could not controvert the fact that tax effect involved in this appeal is less than Rs.10,00,000/-.

3.

From para 10 of the above Circular it is palpable that the Instruction is applicable to the pending appeals also with CO NO.50/Del/2016 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/-. Going by the prescription of the aforenoted Circular, I am of the view that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in this appeal is admittedly less than the prescribed limit for not filing the appeals. Ex conseqeunti I dismiss the instant appeal without going into merits of the case.

4.

The Cross Objection filed by the assessee is dismissed as having become infructuous, as admitted by the ld. AR.

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