I.T.O. WARD -5(1), NAGPUR vs. SHRI NANDKUMAR S. KHANDATE, NAGPUR

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ITA 303/NAG/2016Status: DisposedITAT Nagpur13 January 2020AY 2011-125 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals filed by the Revenue were liable to be dismissed as the tax effect involved was less than the monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal. Consequently, the Cross Objections filed by the assessees were also dismissed as infructuous.

What were the facts?

The Revenue filed a bunch of appeals before the ITAT, Nagpur, against orders of the CIT(Appeals). The assessees argued that the appeals should be dismissed due to low tax effect, as per CBDT circulars. The Revenue conceded that the tax effect was below the prescribed limit.

What were the issues?

The primary issue was whether the Revenue's appeals should be dismissed on the grounds of low tax effect as per the prevailing CBDT circulars.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH, NAGPUR

Before: SHRI R.S. SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Hinesh Demble
For Respondent: Smt. Agnes P Thomas
Hearing: 13.01.2020Pronounced: 13.01.2020

आदेश / ORDER PER BENCH:

1.

This bunch of appeals preferred by the Revenue for the various assessment years mentioned in the caption emanates from the orders of Commissioner of Income Tax (Appeals). Some assessees have preferred COs against respective captioned appeals.

2.

The Ld. AR of the assessees submitted at the outset that the appeals of Revenue are liable to be dismissed on account of low tax effect in terms of recent CBDT Circular No.17/2019 [F No.279/Mise.142/2007-ITJ (Pt)], dated 08-08-2019 read with Circular No.3 of 2018 dated 11.07.2018 revising the upward monetary limits for filing of appeals in Income Tax Cases before

4 LT group of cases, Nagpur various Appellate Forums. The earlier CBDT Circular No.03/2019 dated 11.07.2018 fixed monetary limit for filing of appeals before the Tribunal at Rs.20 Lakhs. Such limit has been enhanced in the recent CBDT Circular dated 08.08.2019 from Rs.20 lakhs to Rs. 50 Lakhs. The Ld. AR of the assessee pointed that tax effect involved including surcharge and Cess in all the appeals is less than Rs.50 Lakhs.

3.

The Ld. DR fairly admitted that in the present appeals by the Department tax effect is less than Rs.50 Lakhs.

4.

Both sides heard. The Revenue is in appeal against respective orders of Ld. CIT(Appeals) in deleting the additions. Undisputedly, the tax effect involved in these appeals is less than the monetary limit prescribed by the recent CBDT Circular No.17/2019 [F No.279/Mise.142/2007-ITJ (Pt)] dated 08-08-2019 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 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 appeals of the Revenue are dismissed on account of low tax effect. Since the appeals of Revenue are dismissed on account of low tax effect, concerned COs filed by the assessees against respective appeals become infructuous and hence, the same are also dismissed.

5.

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 5 LT group of cases, Nagpur 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.

6.

In the result, all the appeals of the Revenue and COs of concerned assessee are dismissed.

Order pronounced in open Court on 13th day of January, 2020.

Sd/- Sd/- PARTHA SARATHI CHAUDHURY R.S. SYAL VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 13th January, 2020. GCVSR आदेश की प्रतिलऱपप अग्रेपिि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The concerned CIT(A) 4. The concerned CIT , आयकर अऩीऱीय अधधकरण, नागऩुर 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, Nagpur. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, //True copy//

वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

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