ITO, ROHTAK vs. SH. DARSHAN SINGH, ROHTAK

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ITA 4680/DEL/2015Status: DisposedITAT Delhi25 February 2016AY 2010-112 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 per CBDT Circular No. 21/2015, which stipulated that appeals would not be filed if the tax effect was less than Rs. 10 lakhs. Consequently, the cross-objection filed by the assessee was also dismissed as infructuous.

What were the facts?

The Department filed an appeal before the ITAT against an order of the CIT(A). The Assessing Officer (AO) had raised an issue, but the tax effect involved in the appeal was below Rs. 10 lakhs.

What were the issues?

The primary issue was whether the Department's appeal was maintainable given the low tax effect, in light of the CBDT's monetary limit for filing appeals.

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: 24/02/2016Pronounced: 25/02/2016

Assessee by :None Respondent by:Sh. Amit Jain, Sr. DR Date of Hearing 24/02/2016 Date of pronouncement 25/02/2016 O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal filed by the Department is directed against the order dated 11.05.2015 of ld CIT(A), Rohtak for the Assessment Year 2010-11.

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.

3.

We have heard 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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