DCIT, NEW DELHI vs. M/S. SANKALP AGENCIES PVT. LTD., NEW DELHI

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ITA 5739/DEL/2013Status: DisposedITAT Delhi05 October 2015AY 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 found that the disputed tax amount in each appeal was less than the monetary limit prescribed by the CBDT for filing appeals. Therefore, the appeals filed by the Revenue were not maintainable.

What were the facts?

The Revenue filed two appeals before the ITAT for assessment years 2009-10 and 2010-11. The assessee's counsel submitted that the disputed tax effect in both appeals was below the monetary limit set by the CBDT for departmental appeals to the Tribunal.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the ITAT due to the disputed tax effect being below the CBDT's prescribed monetary limit.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.C. GUPTA & SHRI SHRI OM PRAKASH KANT SHRI SHRI

For Appellant: Shri Sujit Kumar, Senior DR
For Respondent: Shri A.K. Jain, CA
Hearing: 30.09.2015Pronounced: 05.10.2015

PER G.C. GUPTA PER G.C. GUPTA, VP PER G.C. GUPTA PER G.C. GUPTA , VP , VP : , VP These two appeals by the Revenue for the assessment years 2009-10 & 2010-11 are directed against the order of learned CIT(A)-III, New Delhi dated 14th August, 2013 and 16th August, 2013. These are being disposed of with this consolidated order.

2.

At the outset, learned counsel for the assessee submitted that the disputed tax effect in the present appeals of the Revenue is less than `3 lakhs each, the monetary limit fixed by the CBDT for preferring an appeal by the Department to the Tribunal. Learned DR could not controvert the submission of the learned counsel for the assessee.

3.

We have considered the rival submissions and have perused the order of the Assessing Officer and learned CIT(A). We find that the 2 ITA-5738 & 5739/D/2013 disputed tax amount in each of these two appeals filed by the Revenue being less than `3 lakhs, the monetary limit laid down by the CBDT for preferring an appeal to the Tribunal by the Department, the present appeals filed by the Revenue are not maintainable and, accordingly, are dismissed.

4.

In the result, both the appeals of the Revenue are dismissed. Decision pronounced in the open Court on 5th October, 2015.

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