ACIT, NEW DELHI vs. SH. VINOD KASHYAP, NEW DELHI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the Revenue's appeal was not maintainable due to the low tax effect, as per CBDT Circular No. 21 of 2015. The cross-objection was dismissed as infructuous.
What were the facts?
The Revenue filed an appeal before the ITAT, and the assessee filed a cross-objection. The tax effect involved in the appeal was less than the revised monetary limit set by the CBDT for filing appeals.
What were the issues?
Whether the Revenue's appeal is maintainable before the ITAT given the tax effect and the CBDT's revised monetary limits for appeals.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES : SMC-I : NEW DELHI
Before: SHRI R.S. SYAL
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
ORDER This appeal by the Revenue and the Cross Objection by the assessee arise out of the order passed by the CIT(A) on 21.7.2014 in relation to the assessment year 2004-05.
CO NO.145/Del/2015 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/-.
From para 10 of the above Circular it is palpable that the Instruction is applicable to the pending appeals also with 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
CO NO.145/Del/2015 that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in this appeal is admittedly less than the prescribed limit for not filing the appeals.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.
The Cross Objection filed by the assessee is dismissed as having become infructuous, as admitted by the ld. AR.
In the result, the appeal of the Revenue as well as the Cross Objection of the assessee stand dismissed.
The order pronounced in the open court on 21.06.2016.
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