ACIT, ROHTAK vs. M/S. GULIA LAMINATES PVT. LTD, ROHTAK

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ITA 4026/DEL/2009Status: DisposedITAT Delhi22 March 2016AY 2002-032 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 appeal based on a CBDT circular revising the monetary limit for filing appeals to the Tribunal. The circular, with retrospective effect, directed the department not to press appeals where the tax effect is below Rs. 10,00,000/-.

What were the facts?

The Revenue filed an appeal before the ITAT for assessment year 2002-03. The tax effect involved in the appeal was less than Rs. 10,00,000/-.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed due to the tax effect being below the revised monetary limit prescribed by the CBDT circular.

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: 10.03.2016Pronounced: 22.03.2016

Appellant by Sh. P. D. Kanunjna, Sr. DR Respondent by Sh. Navin Gupta, Adv. Date of hearing 10.03.2016 Date of pronouncement 22.03.2016 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against the order of learned Commissioner of Income Tax(Appeals) dated 16.07.2009 in relation to assessment year2002-03.

2.

We have heard both the parties and perused the relevant material on record. It is noticed that the CBDT has issued Circular No. 21 of 2015 dated 10.12.2015 with retrospective effect, revising the monetary limit to Rs.10,00,000/- for not filing appeals before the Tribunal. The ld. D.R., although supported the order of the Assessing Officer, but could not controvert the fact that tax effect involved in the appeal is less than Rs.10,00,000/-.

3.

From para 10 of the above Circular, it is palpable that the Instruction is applicable to the pending appeals also with retrospective effect and there is a clear-cut direction to the Department to withdraw or not press such appeals filed before the ITAT, wherein tax effect is less than Rs.10,00,000/-. Going by the prescription of the afore-noted Circular, we are of the view that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in this appeal is admittedly less than the prescribed limit i.e. Rs. 10,00,000/- for not filing the appeal. Accordingly, we dismiss the instant appeal without going into merits of the case.

4.

In the result, the appeal of the Revenue stands dismissed.

The decision is pronounced in the open court on 22nd March, 2016.

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