DCIT, NEW DELHI vs. M/S. INABENSA BHARAT PVT LTD., NEW DELHI

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ITA 574/DEL/2014Status: DisposedITAT Delhi02 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 held that the appeal filed by the Department was not maintainable as the tax effect was below the monetary limit prescribed by the CBDT circular. Consequently, the assessee's cross-objection was dismissed as infructuous.

What were the facts?

The Department filed an appeal before the ITAT. At the hearing, the Department's representative brought to the Tribunal's attention a CBDT circular revising the monetary limit for filing appeals. The tax effect in this appeal was below the revised limit.

What were the issues?

Whether an appeal filed by the Department is maintainable before the ITAT when the tax effect is below the monetary limit specified in a binding CBDT circular.

AI-generated summary — verify with the full judgment below

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

Before: SHRI H.S.SIDHU & SHRI PRASHANT MAHARISHI

Hearing: 08/01/2016Pronounced: 02/03/2016

Assessee by :Sh.Robin Rawal, Sr. DR Respondent by: Sh Deepak Kumar Jian, Adv Date of Hearing 08/01/2016 Date of pronouncement 02/03/2016 O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal filed by the Department is directed against the order dated 11.11.2013 of 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. I 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 matters Monetary Limit(in 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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