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Income Tax Appellate Tribunal, DELHI BENCH “SMC-1”: NEW DELHI
Before: SHRI VIJAY PAL RAO
O R D E R This is an appeal filed by the Department is directed against the order dated 30.12.2014 of ld. CIT(A)-Ghaziabad for the Assessment Year 2010-11.
I 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 to Rs.10 lac 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 It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case.”
I find that there is no dispute that the Board’s instructions or directions issued to the Income-tax authorities are binding on those authorities, therefore, the Page No. 2 Department should have withdrawn/not pressed the present appeal in view of the aforesaid instruction since the tax effect in the instant appeal is less than the amount of Rs.10 lakhs. 5.1 In view of the above, Circular No.21 dated 10.12.2015 will apply to all pending appeals. Therefore, the appeal is not maintainable in the instant case as the tax effect is less than Rs.10 lakhss. Accordingly, it is held that appeal filed by the revenue is not maintainable.