DCIT, NEW DELHI vs. M/S DESIGN EDGE INTERIORS PVT. LTD., NEW DELHI

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ITA 164/DEL/2016Status: DisposedITAT Delhi20 March 2019AY 2012-133 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 Revenue's appeal was not maintainable as it was filed against the CBDT's instructions regarding monetary limits for appeals. Therefore, the appeal was liable to be dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was less than Rs. 20 lakhs. The CBDT circular mandated that appeals with a tax effect below Rs. 20 lakhs should not be filed or pressed.

What were the issues?

Whether an appeal filed by the Revenue with a tax effect below the prescribed monetary limit is maintainable before the Tribunal, despite CBDT circulars to the contrary.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “E” : DELHI

Before: SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M.

Hearing: 20.03.2019Pronounced: 20.03.2019

For Revenue : Smt. Rinku Singh, Sr. D.R. For Assessee : -None- Date of Hearing : 20.03.2019 Date of Pronouncement : 20.03.2019 ORDER PER BHAVNESH SAINI, J.M.

This appeal by Revenue has been directed against the order of Learned CIT(A)-3, Delhi, Dated 09th October, 2015, for the A.Y. 2012-2013.

2.

Admittedly, the tax effect in the present appeal is less than Rs.20 lakhs. Vide Circular No.3/2018 Dated 11thJuly, 2018 issued by CBDT, it has been directed that 2 ITA.No.164/Del./2016 M/s. Design Edge Interiors Pvt. Ltd., New Delhi.

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 Tribunals. Pending appeals below the specified tax limit may be withdrawn/not pressed. The Ld. D.R. in view of the Board’s Circular above 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 instructions referred to above and therefore, the appeal of the Department is liable to be dismissed.

3.

In the result, appeal of the Department is dismissed.

Order pronounced in the open Court.

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