ITO, NEW DELHI vs. SMT. CHANDRAWATI, NEW DELHI

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ITA 3050/DEL/2010Status: DisposedITAT Delhi28 January 2016AY 2002-032 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Department's appeal was not maintainable due to the low tax effect, as per the binding CBDT circular. Consequently, the assessee's cross-objection was dismissed as infructuous.

What were the facts?

The Department filed an appeal before the ITAT. The assessee pointed out that the tax effect was below Rs. 10 lakhs, and the CBDT circular instructed not to file appeals below this limit. The assessee's cross-objection was not pressed.

What were the issues?

Whether the Department's appeal is maintainable before the ITAT when the tax effect is below the monetary limit prescribed by the CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: SHRI A.T.VARKEY & SHRI PRASHANT MAHARISHI

Hearing: 27.01.2016Pronounced: 28.01.2016

Assessee by : Sh. B.R.R. Kumar, Sr. DR Respondent by : Sh. S.B. Gupta Date of Hearing 27.01.2016 Date of pronouncement 28.01.2016 O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal filed by the Department is directed against the order dated 23.03.2010 of ld CIT(A)-XXII, New Delhi for the Assessment Year 2002-03.

2.

At the outset of the hearing itself, the ld. AR 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. He has also filed the computation to show that the tax effect in this case is below Rs.10 lakhs. Therefore, he pleaded that the appeal of the revenue be dismissed as per the instruction of the CBDT and also submitted that the cross objection preferred by the assessee is not pressed.

3.

Ld. DR was fair enough to admit the aforesaid factual position.

4.

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 :-

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