What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as the tax effect was below the monetary limit of Rs. 50 lakhs prescribed by CBDT Circular No. 17/2019. The Revenue's appeal was accordingly dismissed.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2018-19. The tax effect involved in the appeal was Rs. 1,28,782.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal considering the monetary limit prescribed by CBDT circulars for filing appeals.

ITO vs M/S. Regent Hotels, Rourkela | ITAT Cuttack 2023

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

For Respondent: Shri S.C.Mohanty, Shri S.C.Mohanty, Sr DR

Hearing: 27/07Pronounced: 27/0

O R D E R This is an appeal filed by the revenue against the order of the ld against the order of the ld CIT(A), , NFAC, NFAC, Delhi Delhi dated 14.10.2022 14.10.2022 in Appeal No.ITBA/NFAC/S/250/2022 ITBA/NFAC/S/250/2022-23/1046306657(1) for the assessment year for the assessment year 2018-19.

Shri S.C.Mohanty, ld Sr Shri S.C.Mohanty, ld Sr DR appeared for the revenue. None DR appeared for the revenue. None appeared on behalf of the assessee. appeared on behalf of the assessee.

At the time of hearing, it was pointed out to ld Sr DR that the tax the time of hearing, it was pointed out to ld Sr DR that the tax the time of hearing, it was pointed out to ld Sr DR that the tax effect involved in this appeal is Rs.1,28,782/ involved in this appeal is Rs.1,28,782/-, which is , which is below Rs.50 lakhs. Therefore, in view of the recent CBDT Circular No.17/2019 dated 8th Therefore, in view of the recent CBDT Circular No.17/2019 dated 8th Therefore, in view of the recent CBDT Circular No.17/2019 dated 8th August, 2019, raising the monetary limit for filing of the appeal by the August, 2019, raising the monetary limit for filing of the appeal by the August, 2019, raising the monetary limit for filing of the appeal by the P a g e 1 | 3 Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification of the CBDT, vide Notification dated 20th August, 2019 stating that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable. Ld Sr DR fairly conceded that the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs.

I have heard the submission of ld Sr DR. On perusal of the orders of the lower authorities, I find the tax effect involved in the grounds raised by the Revenue is admittedly below Rs.50 lakhs. Therefore, in view of the CBDT Circular No.17/2019 dated 8th August, 2019 raising the monetary limit for filing of the appeals by the Revenue before the Tribunal to Rs.50 lakhs and the subsequent clarification dated 20th August, 2019 to the effect that the said Circular is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable. Accordingly, the same is dismissed.

However, if the Revenue at any point of time finds that the tax effect involved in the grounds of the Revenue is more than Rs.50 lakhs or that the same is falling under the exceptions provided in the said Circular, the Revenue may move necessary application for recall of this order.

In the result, appeal of the revenue stands dismissed.

Order dictated and pronounced in the open court on 27/07/2023. Sd/- (George Mathan) JUDICIAL MEMBER

P a g e 2 | 3

ITO, ROURKELA vs. M/S. REGENT HOTELS, ROURKELA

What did the Tribunal hold?

What were the facts?

What were the issues?

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