DCIT, NEW DELHI vs. M/S. INFRASTRUCTURE PROFESSIONAL ENTERPRISE LTD., NEW DELHI

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ITA 2862/DEL/2013Status: DisposedITAT Delhi16 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 CBDT's circular is binding on the Revenue. Since the tax effect was below the prescribed limit, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect involved in the appeal was less than Rs. 10 lakhs. The CBDT had issued a circular stating that appeals would not be filed if the tax effect was below a certain monetary limit.

What were the issues?

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

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: 27/04/2016Pronounced: 16/06/2016

Assessee by : Sh. T. Vasantha, Sr. DR Revenue by: Sh. Subodh Gupta, CA Date of Hearing 27/04/2016 Date of pronouncement 16/06/2016 O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This is an appeal filed by the revenue against the order of the ld CIT(A)-XV, New Delhi dated 25.03.2013 for the Assessment Year 1009-10.

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 It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case.”

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