ACIT, NEW DELHI vs. SH. MANDEEP SINGH BAWEJA, NEW DELHI

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ITA 4154/DEL/2013Status: DisposedITAT Delhi28 March 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 dismissed the Revenue's appeal, citing a CBDT circular that revised the monetary limit for filing appeals to the ITAT to Rs. 10 lakh. This circular was made applicable retrospectively.

What were the facts?

The Revenue filed an appeal against an order allowing a revised computation and relief of Rs. 10,00,000/-. The appeal was filed despite the tax effect being less than Rs. 10 lakh.

What were the issues?

Whether the Revenue's appeal was maintainable given the revised monetary limits for appeals and the tax effect involved. The applicability of CBDT circulars to pending appeals.

Which sections of the Income-tax Act were involved?

Section 139(5),Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SMT DIVA SINGH & SH.O.P.KANT

Hearing: 23.02.2016Pronounced: 28.03.2016

Date of Hearing 23.02.2016 Date of Pronouncement 28.03.2016 ORDER

PER DIVA SINGH, JM

1.

The present appeal has been filed by the Revenue assailing the correctness of the order dated 30.04.2013 of CIT(A)-XXX, New Delhi pertaining to 2009-10 assessment year on the following grounds:

– 1. “On the facts and in the circumstances of the case and in law, the Ld. CIT(Appeals) has erred in :- (a) Directing the AO to accept revised computation & allow relief of Rs.10,00,000/- by ignoring the provision of section 139(5) of Income Tax Act, 1961. The appellant craves the right to alter, amend, add or substitute the ground of appeal.”

2. Considering the amount at stake for the Revenue, both the parties were required to address Circular No.21/2015 dated 10th December, 2015 of CBDT. Considering the same in the facts on record, the Ld. Sr. DR fairly conceded that the departmental appeal has been filed wherein the tax effect involved is much less than Rs.10 lakh.

I.T.A .No.-4154/Del/2013

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