ITO WARD-23 (2), NEW DELHI vs. V.K. MEHTA (HUF), NEW DELHI

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ITA 2801/DEL/2008Status: DisposedITAT Delhi14 June 2016AY 1999-20002 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 appeals were filed in violation of CBDT Circular No. 21/2015, which prescribes a pecuniary limit for Revenue appeals. Therefore, the appeals were not maintainable.

What were the facts?

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

What were the issues?

Whether appeals filed by the Revenue are maintainable when they violate the prescribed pecuniary limits 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 ‘D’ NEW DELHI

Before: SHRI C.M. GARG & SHRI L.P. SAHU

Hearing: 13.06.2016Pronounced: 14.06.2016

ORDER Per Bench: It is apparent from record that the present appeals have been preferred by the Revenue against the action of the ld. CIT(A)-XXIII, New Delhi – orders dated 11.06.2008 whereby he has deleted the additions as enumerated in the grounds of appeals before us, the tax effect on which comes below Rs.10 lacs. Undisputedly, the present appeals have been preferred by the Revenue in violation of CBDT Circular No. 21/2015 dated

1.

[2] & 2802/Del./2008 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, hence, the present appeals are not maintainable. The ld. DR Mr. Yogesh Kumar Sharma requested that while dismissing the appeals as not maintainable, it may be made clear that the present order will have no precedential value.

2.

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

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