What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as it did not fall under the exceptions provided in the CBDT circular. Therefore, the appeal was dismissed as withdrawn.

The Revenue filed an appeal before the ITAT against an order of the NFAC for assessment year 2014-15. The tax effect involved in the appeal was below the monetary limit prescribed by CBDT Circular No. 17/2019.

What were the issues?

Maintainability of the appeal due to low tax effect as per CBDT circular.

ITO vs Smt Seema Yogesh Awari, Raigad | ITAT Pune 2023

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Subodh Ratnaparkhi

For Respondent: Shri M.G. Jasnani

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the Revenue against the order dated 12-01-2023 passed by the National Faceless Appeal Centre, Delhi (“NFAC”) for assessment year 2014-15.

Admittedly, the tax effect involved in the appeal is below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019 and are not falling under the exceptions provided under the above said circular. Thus, grounds raised by the Revenue in the appeal fails and the appeal is not maintainable. Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in- above, with a liberty to file appropriate application for restoration of appeal to the file.

In the result, the appeal of Revenue is dismissed.

Order pronounced in the open court on 14th August, 2023.

INCOME TAX OFFICER, WARD-3, PANVEL vs. SMT SEEMA YOGESH AWARI, RAIGAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments