ITO, NEW DELHI vs. SURENDER KUMAR SAXENA, NEW DELHI

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ITA 631/DEL/2016Status: DisposedITAT Delhi27 July 2017AY 2007-082 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 CBDT circular revising the monetary limit for filing appeals has statutory force and applies to pending appeals. Therefore, appeals with a tax effect below the prescribed limit should not be pressed.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect involved in the appeal was less than Rs. 10,00,000/-. The assessee contended that the appeal was not maintainable due to a CBDT circular revising the monetary limit for filing appeals.

What were the issues?

Whether an appeal filed by the Revenue is maintainable before the ITAT when the tax effect is below the monetary limit prescribed by a CBDT circular.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Before: Shri I.C. Sudhir & Shri L.P. Sahu

Hearing: 26.07.2017Pronounced: 22.07.2017

ORDER Per L.P. Sahu, A.M.: This appeal by the Revenue arises out of the order passed by the CIT(A) in relation to the captioned assessment year.

2.

During the course of hearing, the ld. DR, although supported the order of the Assessing Officer, but could not controvert the fact that tax effect involved in this appeal is less than Rs.10,00,000/-. The ld. AR of the assessee, on the other hand, contended that the appeal of the revenue is not maintainable by virtue of Circular of CBDT No. 21 of 2015 dated 10.12.2015, revising the monetary limit to Rs.10,00,000/- for not filing appeals before the Tribunal.

ITA No. 631/Del./2016 2

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