What did the Tribunal hold?

The Tribunal noted that as per CBDT Circular No. 21/2015, appeals with a tax effect below ₹10 lakhs should not be preferred. Therefore, the appeal filed by the Revenue was not maintainable.

The Revenue filed an appeal before the ITAT for the assessment year 2009-10. The tax effect in the appeal was below ₹10 lakhs.

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 the CBDT circular.

DCIT vs Sh. Sunil Kumar Gupta, New Delhi | ITAT Delhi 2016

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.D. AGRAWALG.D. AGRAWAL & AND BEFORE SHRI G.D. AGRAWALG.D. AGRAWAL & AND SHRI SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA

For Appellant: Smt. Anima Barnwal, Senior DR

For Respondent: Shri Akash Garg, Advocate

Hearing: 02.03Pronounced: 03.03.2016

PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP :- PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP This appeal by the Revenue for the assessment year 2009- 10 is directed against the order of learned CIT(A)-XXXIII, New Delhi dated 30th April, 2013.

We have heard the arguments of both the sides and have perused relevant material placed before us. It is observed that the tax effect in the present appeal of the Revenue is below `10 lakhs. As per Circular No.21/2015 dated 10th December, 2015, the CBDT has clearly laid down that the Revenue should not prefer appeals before the ITAT if the tax effect involved in the appeal, excluding interest, is less than `10 lakhs. In view thereof,

2 ITA-4567/Del/2013 the appeal filed by the Revenue is not maintainable and is dismissed.

In the result, the appeal of the Revenue is dismissed. Decision pronounced in the open Court on 03.03.2016.

DCIT, NEW DELHI vs. SH. SUNIL KUMAR GUPTA, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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