Income Tax Appellate Tribunal - Delhi
Dcit, Dehradun vs Sh. Ram Niwas Gupta,, Dehradun on 15 January, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH: 'F': NEW DELHI)
BEFORE SHRI K.N. CHARY, JUDICIAL MEMBER
&
SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER
ITA No:- 4858/Del/2016
(Assessment Year: 2010-11)
DCIT Ram Niwas Gupta,
Cent. Circle Vs. 59/6, Tyagi Road,
Dehradun Dehradun
PAN No: ABIPG9411E
APPELLANT RESPONDENT
Revenue by : Smt. Sulekha Verma, CIT(DR)
Assessee by : None
ORDER
PER: ANADEE NATH MISSHRA, AM This appeal by the Revenue has been directed against the order of Ld. CIT(A)-2, Dehradun, dated 31.03.2016 for Assessment Year 2010-11.
2. Admittedly, the tax effect in the Departmental Appeal is less than Rs.20 lakhs. Vide Circular No. 3 of 2018 dated 11.07.2018 issued by Central Board of Direct Taxes (CBDT) under section 268A of the I.T. Act, it has been directed that Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply 2 ITA No:- 4858/Del/2016.
Ram Niwas Gupta.
retrospectively to the pending appeals and appeals to be filed henceforth in the Tribunal. It is also directed in this Circular, that pending appeals below the specified tax effect may be withdrawn/not pressed. Learned CIT(DR), who appeared on behalf of Revenue, did not press the appeal in view of the aforesaid Circular of CBDT. We may also note that this appeal of Revenue would not fall within the exceptions provided in the aforesaid Circular. In the result, the Departmental Appeal is not maintainable, in view of aforesaid CBDT Circular. The Appeal of Revenue is dismissed as withdrawn/not pressed by the Learned CIT(DR). We clarify that Revenue will be at liberty to file a miscellaneous application seeking recall of this order for restoration of the appeal, if it is found that the appeal of Revenue is not covered by aforesaid CBDT Circular.
3. In the result, appeal of the Revenue is dismissed, for statistical purposes.
Order pronounced in the open court on 15/01/2019.
Sd/- Sd/-
(K.N. CHARY) (ANADEE NATH MISSHRA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 15.01.2019
Bidhan
3
ITA No:- 4858/Del/2016.
Ram Niwas Gupta.
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI
Date of dictation 15.01.19
Date on which the typed draft is placed before the 15.01.19
dictating Member
Date on which the typed draft is placed before the 15.01.19
Other Member
Date on which the approved draft comes to the Sr. 15.01.19
PS/PS
Date on which the fair order is placed before the 15.01.19
Dictating Member for pronouncement Date on which the fair order comes back to the Sr. 15.01.19 PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order