ITO, GHAZIABAD vs. SH. ISRAR AHMED, GHAZIABAD

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ITA 3539/DEL/2013Status: DisposedITAT Delhi20 June 2016AY 2009-102 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 less than Rs. 10 lakhs, as per CBDT Circular No. 21/2015. The Board's instructions are binding on the tax authorities.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). At the hearing, the Revenue pointed out that the tax effect was below the monetary limit set by the CBDT for filing appeals.

What were the issues?

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

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI I.C.SUDHIR & SHRI PRASHANT MAHARISHI

Hearing: 04/05/2016Pronounced: 20/06/2016

Assessee by : Sh. T. Vasantha, Sr. DR Revenue by: None Date of Hearing 04/05/2016 Date of pronouncement 20/06/2016 O R D E R PER PRASHANT MAHARISHI, A. M. This is appeal filed by the revenue against the order of the ld CIT(A), 1. Ghaziabad dated 30.03.2013 for the Assessment Year 2009-10.

2.

At the outset of the hearing itself, the ld. DR brought to our attention that CBDT vide Circular No.21/2015 dated 10th December, 2015 has decided that the revenue would not prefer an appeal before the Tribunal if the tax effect is less than Rs.10 lakhs. Therefore, he pleaded that the appeal of the revenue be decided as per the instruction of the CBDT. Ld AR also reiterated same facts.

3.

We have heard both the sides on the issue and perused the material. We find that the CBDT vide circular dated 10.12.2015 has revised the monetary limit for filing the appeal by the department before Income Tax Appellate Tribunal, Hon’ble High Courts and Hon’ble Supreme Court. The relevant para of the aforesaid circular is reproduced as under :- “3. Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:- Sl.No. Appeals in Income-tax matters Monetary Limit(in Rs.) 1. Before Appellate Tribunal 10,00,000 2. Before High Court 20,00,000 3. Before Supreme Court 25,00,000

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