ITO, NEW DELHI vs. M/S. HORIZON BPO PVT. LTD., NEW DELHI

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ITA 2110/DEL/2013Status: DisposedITAT Delhi05 May 2016AY 2009-102 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's circular is binding on the Department. Since the tax effect was below the prescribed monetary limit, the appeal was not maintainable.

What were the facts?

The Department filed an appeal before the ITAT. The tax effect in the appeal was below Rs. 10 lakhs. The CBDT had issued a circular stating that appeals with a tax effect below Rs. 10 lakhs should not be filed.

What were the issues?

Whether the Department's appeal is maintainable before the ITAT when the tax effect is below the monetary limit prescribed by the CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: I.C.SUDHIR & SHRI PRASHANT MAHARISHI

For Respondent: Mr. Sanat Kapoor, Adv
Hearing: 05/05/2016

Assessee by : Sh. T. Vasanthan, Sr. DR Respondent by: Mr. Sanat Kapoor, Adv Date of Hearing 05/05/2016 Date of pronouncement 05 /05/2016 O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal filed by the Department is directed against the order dated 31.01.2013 ld CIT(A)-XV, New Delhi for the Assessment Year 2009-10.

2.

At the outset of the hearing itself, the ld. DR brought to our attention that CBDT vide Circular No.21/2015 dated 10th December, 2015 has decided that the revenue would not prefer an appeal before the Tribunal if the tax effect is less than Rs.10 lakhs. Therefore, he pleaded that the appeal of the revenue be decided as per the instruction of the CBDT. Ld AR also reiterated same facts.

3.

We have heard both the sides on the issue and perused the material. We find that the CBDT vide circular dated 10.12.2015 has revised the monetary limit for filing the appeal by the department before Income Tax Appellate Tribunal, Hon’ble High Courts and Hon’ble Supreme Court. The relevant para of the aforesaid circular is reproduced as under :- “3. Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder :- Sl.No. Appeals in Income-tax Monetary Limit(in matters Rs.) 1. Before Appellate Tribunal 10,00,000 2. Before High Court 20,00,000 3. Before Supreme Court 25,00,000

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