D.C.I.T. CIRCLE-1, NAGPUR vs. M/S ANIL JAIDAYAL TANEJA(HUF), NAGPUR

PDF · subscribers
ITA 278/NAG/2015Status: DisposedITAT Nagpur18 February 2020AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that the appeal was liable to be dismissed due to low tax effect, as per the latest CBDT circulars. The appeal was dismissed without going into the merits of the issues raised.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order deleting certain additions. The assessee did not appear before the tribunal. The Revenue's counsel admitted that the tax effect was below the prescribed limit.

What were the issues?

Whether the Revenue's appeal should be dismissed on the grounds of low tax effect as per CBDT circulars, irrespective of the merits of the case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH, NAGPUR

Before: SHRI D. KARUNAKARA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM

Hearing: 18.02.2020Pronounced: 18.02.2020

PER D. KARUNAKARA RAO, AM: This appeal is filed by the Revenue against the order of the CIT(A)-1, Nagpur dated 31.08.2015 for the assessment year 2011-12. 2. Before us, none to represent the assessee despite service of notice by the ITAT. Therefore, this appeal is being decided on the basis of material available on record and after hearing of the ld. DR for the Revenue.

2

3.

It is seen that the appeal of the Revenue is liable to be dismissed on account of low tax effect in terms of latest CBDT Circular No.17/2019 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 08th August, 2019 read with Circular No.3 of 2018 dated 11.07.2018. The Revenue in its appeal raised the grounds assailing the findings of CIT(A) in deleting the additions. Thus, the tax effect on the said additions is less than Rs.50 lakhs.

4.

The ld. DR for the Revenue fairly admitted that in the present appeal by the Revenue the tax effect is less than Rs.50 lakhs.

5.

Heard ld. DR for the Revenue. Undisputedly, the tax effect involved in this appeal is less than the monetary limit prescribed by the recent CBDT Circular No.17/2019 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 08th August, 2019 read with Circular No.3 of 2018 dated 11.07.2018 for filing of appeals before the Tribunal by the Department. The CBDT vide circular dated 08-08- 2019 (supra) has amended Para 3 of Circular No.3 of 2018 dated 11-07-2018 thereby enhancing monetary limit of tax effect from Rs.20 Lakhs to Rs.50 Lakhs for filing of appeals by the Department before the Tribunal. Thus, without going into merit of the issues raised in the appeal, in view of the CBDT Circular (supra) the present appeal of the Revenue is dismissed on account of low tax effect.

6.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for restoration of appeal, with the requisite material to 3 show that the appeal is protected by the exceptions prescribed in Para 10 of the Circular dated 11-07-2018 and its amendment dated 20-08-2018. 7. In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on this 18th day of February, 2020. (PARTHA SARATHI CHAUDHURY) (D. KARUNAKARA RAO) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 18th February, 2020. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The CIT(A)-1, Nagpur.

4.

The CIT-I, Nagpur. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, 5. नागपुर / DR, ITAT, Nagpur. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

Recent GST High Court judgments

Search GST case law →