What did the Tribunal hold?

The Tribunal dismissed the departmental appeal. This was based on a CBDT circular directing that appeals with a tax effect below Rs. 10 lakhs should not be filed or pressed.

The Revenue filed an appeal against an order of the CIT(A) that deleted an addition of Rs. 29,75,567/-. The tax effect in the departmental appeal was below Rs. 10 lakhs.

What were the issues?

Whether the departmental appeal should be dismissed due to low tax effect as per CBDT circular.

DCIT vs Smt. Bimla Devi Jain, Haryana | ITAT Delhi 2018

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

Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU

Hearing: 22.05.2018Pronounced: 01.06.2018

This appeal by Revenue has been directed against the Order of the Ld. CIT(A), Rohtak, Dated 22.01.2015, for the A.Y. 2011-2012, challenging the deletion of addition of Rs.29,75,567/-.

Admittedly, the tax effect in the Departmental Appeal is below Rs.10 lakhs. Vide Circular No.21/2015 dated 10th

2 ITA.No.1774/Del./2015 Smt. Bimla Devi Jain, Rewari (Haryana) December, 2015 issued by CBDT, 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.10 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 Pending appeals below the specified tax limit may be withdrawn/not pressed.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. In view of the above, the departmental appeal is dismissed as is filed in violation of the CBDT instruction above.

In the result, appeal of the department is dismissed.

Order pronounced in the open Court.

DCIT, REWARI vs. SMT. BIMLA DEVI JAIN, HARYANA

What did the Tribunal hold?

What were the facts?

What were the issues?

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