DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - SILCHAR, SILCHAR vs. M/S. SINGHI MOTORS, SILCHAR

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ITA 36/GTY/2022Status: DisposedITAT Guwahati15 March 2023AY 2018-192 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the CIT(A) was neither authorized to declare any Board's circular or notification as ultra vires or illegal, nor did they do so. Therefore, the Revenue's appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT, contending that the tax effect was below the prescribed monetary limit but fell under an exception clause. The exception clause cited was related to adverse judgments concerning Board's orders being held illegal or ultra vires.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT when the tax effect is below the prescribed monetary limit and the exception clause cited is not applicable.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “GUWAHATI ‘SMC’ BENCH, GAUHATI

Before: Shri Sanjay Garg

order : March 15, 2023 आदेश / ORDER The present appeal has been preferred by the Revenue against the order dated 17.08.2022 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

Admittedly tax effect involved in this appeal is less than the prescribed monetary limit for filing appeal to the ITAT. In the grounds of appeal, it has been contended that the case falls in the exception clause which provides that the adverse judgements relating to the issue where Board’s order, notification, instruction or circular has been held to be illegal or ultra vires should be contested on merits notwithstanding that the tax effect entailed is less than the specified monetary limit. A perusal of the impugned order of the CIT(A) reveals

1.

Assessment Year: 2018-19 M/s Singhi Motors that neither the ld. CIT(A) was authorised to do so nor the CIT(A) held any Board’s circular or notification as ultra vires or illegal. In view of this, the present appeal of the Revenue is not maintainable and the same is accordingly dismissed.

3.

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

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