ITO, NEW DELHI vs. SH. AHMAD MAAZ, UTTAR PRADESH

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ITA 6012/DEL/2013Status: DisposedITAT Delhi04 February 2016AY 2009-103 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 filed by the Revenue. This was based on the fact that the tax effect did not exceed the monetary limit specified by the CBDT circular, making the appeal not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2009-10. The tax effect in the appeal was below the monetary limit prescribed by CBDT Circular No. 21/2015.

What were the issues?

The primary issue was whether the appeal filed by the Revenue was maintainable given that the tax effect was below the prescribed monetary limit by the CBDT.

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 ‘A’, NEW DELHI

Before: SHRI J. SUDHAKAR REDDY & SHRI A.T.VARKEY

PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER This is an appeal filed by the Revenue directed against the order dt. 11.09.2013 of Ld.CIT(A)-XXX, New Delhi for Assessment Year 2009-10. 1.1. 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.

2.

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). 2.1. 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, A.Y. 2009-10 Ahmad Maaz F.No. 279/Misc./142/2007-ITJ(Pt.) read with S.268 A of the Income Tax Act 1961, and hence not maintainable.

1.

2.2. 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.

3.

In the result the Revenue’s appeal is dismissed.

Order pronounced in the Open Court on 04th February, 2016.

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