INCOME TAX OFFICER, (EXEMPTION), AMRITSAR vs. GURDASPUR IMPROVEMENT TRUST, GURDASPUR
What did the Tribunal hold?
The Tribunal noted the CBDT circular which states that appeals with a tax effect of Rs. 50 lakhs or less will not be pressed by the Revenue. As the tax effect in this case was below the prescribed limit, the appeal was dismissed.
What were the facts?
The Revenue filed an appeal before the ITAT. The assessee contended that the appeal was not maintainable due to the low tax effect, citing a CBDT circular. The tax effect was calculated to be less than Rs. 50 lakhs.
What were the issues?
Whether an appeal filed by the Revenue is maintainable when the tax effect is below the monetary limit prescribed by a CBDT circular for not pressing such appeals.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.
Before: SH. LALIET KUMAR & DR. M. L. MEENA
Date of Hearing 16.09.2021 Date of Pronouncement 20.09.2021 ORDER Per Dr. M. L. Meena, AM: Vide CBDT circular 17/2019 dated 8th August 2019, the income tax department has announced its policy decision not to file, or press, the appeals, before this Tribunal, against the appellate orders favourable to the assessee in the cases in which overall tax effect, including surcharge but excluding interest, is Rs 50,00,000 or less. This monetary limit, which was Rs. 20,00,000 till 7th August 2019, has been in effect enhanced by almost 2.5 times over the last year, and the relief is retrospective in nature inasmuch as it not only applies to future appeals but also to the pending appeals.
At the outset, the ld. Counsel for the assessee submitted that the appeal of the Revenue is not maintainable being involving tax payable of Rs.48,17,592/- as per assessment order by the assessee computed which is less than Rs.50 lac. In view of the CBDT Circular No. 17/2019 dated 8th August 2019, copy of computation is enclosed hereunder:
The ld. DR has no objection for the same.
Accordingly, this appeal being a low tax effect case, dismissed in limine without going into merits accordingly this revenue appeal is dismissed.
In the light of the above discussions, and in the light of the CBDT Circular dated 8th August 2019, this appeal, being involving tax effect of less than Rs 50 lakhs, is dismissed as withdrawn.
With the above observations, the appeal filed by the Revenue stand dismissed.
Order pronounced in the open court on 20.09.2021
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