ITO, NEW DELHI vs. M/S. SGE ADVISORS (INDIA) PVT. LTD., NEW DELHI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the appeal by the Revenue should not have been pressed given the low tax effect and the CBDT circular. Consequently, the appeal was dismissed in limine.
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 below the monetary limit prescribed by CBDT Circular No. 3/2018.
What were the issues?
Whether an appeal by the Revenue with a tax effect below the prescribed monetary limit, as per CBDT circular, should be entertained.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’ NEW DELHI
Before: SHRI G.D. AGRAWAL, HON’BLE & SHRI SUDHANSHU SRIVASTAVA
PER SUDHANSHU SRIVASTAVA, J.M. The appeal filed by the Revenue is directed against the order passed by the Ld. CIT(Appeals)-XI, New Delhi dated 3.7.2014 for A.Y. 2011-12.
None appeared on behalf of the assessee. Admittedly, the tax effect in this appeal is below the monetary limit of Rs. 20 lakhs.
In terms of CBDT Circular No. 3/2018 dated 11th July, 2018 read with Section 268 A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue. In view of the said Circular, the appeal by the Revenue is dismissed in limine.
In the result, the appeal of the revenue stands dismissed.
Order pronounced in the open court on 27th August, 2018.
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