DCIT, CIRCLE, MANDI GOBINDGARH HQ, SIRHIND vs. M/S AMBER ENTERPRISES (INDIA) PVT. LTD., RAJPURA

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ITA 437/CHANDI/2018Status: DisposedITAT Chandigarh29 December 2021AY 2012-132 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 ITAT dismissed the appeal filed by the Revenue. This was based on the CBDT's circular regarding revised monetary limits for filing appeals, which the current appeal fell below.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A). The appeal was filed for the assessment year 2012-13.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to the low tax effect, as per the CBDT's monetary limits for filing appeals.

AI-generated summary — verify with the full judgment below

आदेश/Order

Per Sudhanshu Srivastava, Judicial Member:

1.

The present appeal has been filed by the Revenue against the order dated 16.02.2018 of the Commissioner of Income Tax (Appeals), Patiala [hereinafter referred to as CIT(A)].

2.

It is noticed that this appeal filed by the Department is not maintainable in view of the recent Circular No. 17/2019 dt. 08/08/2019 issued by CBDT, wherein, the monetary limit for filing the appeals by the Department before the ITAT has been increased to Rs. 50,00,000/- from Rs. 20,00,000/- as specified in the earlier circular No. 3/2018 dated 11.07.2019. -Chd-2018 M/s Amber Enterprises (India) Pvt Ltd., Rajpura 2 It has been further clarified by the CBDT vide F.No. 279/Misc./ITJ dated 20.08.2019 that the revised monetary limit mentioned in Circular No. 17 of 2019 is applicable to all the pending SLPs/ appeals/ cross-objections / references and that all such pending appeals within the revised limit shall be withdrawn by the Department on or before 31.10.2019.

4.

In view of the aforesaid discussion, the present appeal filed by the Department is dismissed due to low tax effect. It is, however, clarified that the dismissal of the above appeal shall not be taken to be affirmation of the order of the CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case.

In the final result, the appeal of the Revenue stands dismissed.

Order pronounced on 24th December, 2021.

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