ACIT, CIRCLE- 55(1), NEW DELHI vs. BRIJESH KUMAR, DELHI

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ITA 7889/DEL/2017Status: DisposedITAT Delhi04 January 2021AY 2013-142 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 Departmental appeal was not maintainable as per CBDT Circulars which set monetary limits for filing appeals. The Ld. DR did not press the appeal in view of these circulars.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(Appeals). The tax effect in the appeal was less than Rs. 50 lakhs.

What were the issues?

Whether the Departmental appeal is maintainable before the Tribunal given the tax effect and the CBDT Circulars on monetary limits for appeals.

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 “A” NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

For Respondent: Shri Prakash Dubey, Sr. DR, Shri Nippun Mittal, CA
Hearing: 04.01.2021

सुनवाईक�तारीख/ Date of hearing: 04.01.2021 04.01.2021 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER BHAVNESH SAINI, J.M.

This appeal by Revenue has been directed against the order of Ld. CIT(Appeals)-19, New Delhi dated 25.10.2017 for AY 2013-14.

2.

We have heard Ld. Representatives of both the parties.

3.

Admittedly, the tax effect in the Departmental appeal is less than to Rs. 50 lakhs. Vide Circular No. 3/18 dated 11.07.2018 issued by CBDT u/s 268A of the I.T. Act, it has been directed that the Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs. 20 lakhs. It is also directed that this Instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in the Tribunal. Pending appeals below this specified 1

ACIT Vs. Brijesh Kumar/ I.T.A.No.7889/Del/2017/A.Y.2013-14 tax effect may be withdrawn/not pressed. The aforesaid circular has been amended by issuing further Circular No. 17/2019, whereby the monetary limit for filing Income-tax appeals before the Tribunal has been enhanced to Rs. 50 lakhs. Ld. DR in view of the above Board Circular did not press the Departmental appeal. The case of the Department would not fall in the exceptions provided in the above Board Circular. In the result, the Departmental appeal is not maintainable as the appeal is filed against the Board Instruction referred to above and, therefore, the appeal of the Department is liable to be dismissed.

4.

In the result, the Departmental appeal is dismissed.

Order pronounced in the open court on 04.01.2021.

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