ITO, WARD-1(1), UDAIPUR vs. SHER SINGH CHOUDHARY, UDAIPUR

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ITA 62/JODH/2020Status: DisposedITAT Jodhpur16 August 2023AY 2010-113 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue. This was based on the CBDT Circular No. 17/2019, which stipulates that no appeal should be filed where the tax effect is below Rs. 50 lakhs, and this circular is applicable to pending cases.

What were the facts?

The Revenue filed an appeal against an order of the Commissioner of Income Tax (Appeals). The tax effect in the appeal was below Rs. 50 lakhs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal due to low tax effect, as per CBDT guidelines.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, JODHPUR

For Respondent: Ms. Prerana Choudhary
Hearing: 16.08.2023Pronounced: 16.08.2023

O R D E R

PER PAVAN KUMAR GADALE JM:

1.

The revenue has filed the appeal against the order of the order of the Commissioner of Income Tax (Appeals), Udaipur order passed u/s 143(3) and 250 of the Act.

2.

At the time of hearing, it was brought to the knowledge of the bench, that the tax effect in the appeal is below Rs.50

Sher Singh Choudhary, Udaipur. - 2 - lakhs and is covered by the CBDT Circular No. 17/2019 dated 08.08.2019. The Ld.DR has accepted the low tax effect aspects and applicability of CBDT circular. We find as per the CBDT Circular dated 08.08.2019, no appeal shall be filed by the revenue before the Hon’ble Tribunal where the tax effect is below Rs 50 lakhs. Further the circular of the CBDT is also applicable to the pending cases. Accordingly, we dismiss the revenue appeal on maintainability and low tax effect.

3.

In case, if the revenue is able to provide evidence that the case falls under any of the exceptions provided in the circular issued by the CBDT. The revenue may prefer miscellaneous application for recalling of this order, if they so desire, in which circumstances, this order shall be recalled by the Hon’ble Tribunal.

4.

In the result, the appeal filed by the revenue is dismissed.

Order pronounced in the open court on 16.08.2023.

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