DCIT, FARIDABAD vs. SH. SOHAN SINGLA, NEW DELHI

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ITA 3858/DEL/2013Status: DisposedITAT Delhi10 March 2016AY 2010-113 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 as the tax effect was below the monetary limit prescribed by the CBDT circular. The Tribunal noted that if there was a mistake in calculation or an exception applied, the Revenue could file a miscellaneous application.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2010-11. The respondent pointed out that the tax effect in the appeal was below the monetary limit specified by CBDT Circular No. 21/2015.

What were the issues?

Whether the Revenue's appeal is maintainable given the tax effect is below the monetary limit specified by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 268A,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’ NEW DELHI

For Appellant: Smt. Anima Banwal, Sr. DR

PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER

1.

This is an appeal filed by the Revenue directed against the order dated 21.03.2013 of Ld. CIT(A)(Central), Gurgaon for Assessment Year 2010-11.

2.

The ld. AR submitted a chart of the tax calculation and submitted that the disputed tax comes to Rs. 4,96,944/- only. He submitted that the tax effect in this appeal by the Revenue does not exceed the monetary limit of Rs.10 lakhs specified in recent CBDT Circular No.21/2015 dated 10th December, 2015, F.No. 279/Misc./142/2007-ITJ(Pt.) read with S.268 A of the Income Tax Act 1961. Further in this CBDT Circular, at para 10 it is specified that the Instruction will apply retrospectively, to all pending appeals.

3.

The Ld. D.R. could not controvert the fact that the tax effect on the quantum of income in dispute is below the monetary limit of Rs.10,00,000/- (Ten lakhs only).

4.

Hence we dismiss this appeal filed by the Revenue on the ground that the tax effect in the present appeal does not exceed the monetary limit specified by the CBDT Circular No.21/2015 dated 10th December,2015, F.No. 279/Misc./142/2007-ITJ(Pt.) read with S.268 A of the Income Tax Act 1961, and hence not maintainable.

5.

In case there is a mistake in the calculation or if the case is covered by any of the exception specified in the Circular, the revenue may file a Misc. Application u/s 254(2) of the Income Tax Act 1961 pointing out the mistake and if the Bench is convinced of the mistake, this order will be recalled and the appeal restored for fresh disposal on merits. 6. In the result, the Revenue’s appeal is dismissed. Order pronounced in the Open Court on 10th of March, 2016. Sd/- Sd/- (G.D. AGRAWAL) (SUDHANSHU SRIVASTAVA) VICE PRESIDENT JUDICIAL MEMBER Dated: the 10th of March, 2016 ‘GS’

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