THE ITO, WARD-1(5), BHARUCH vs. SHRI AMBALAL C. PUROHIT, BHARUCH

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ITA 539/AHD/2016Status: DisposedITAT Surat22 September 2020AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the tax effect was below the monetary limit specified by the CBDT circular. Therefore, the appeal was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order deleting a disallowance of expenses. The Departmental Representative submitted that the tax effect was below the monetary limit prescribed by CBDT circular.

What were the issues?

Whether the Revenue's appeal should be dismissed due to the tax effect being below the prescribed monetary limit for appeals.

AI-generated summary — verify with the full judgment below

PER PAWAN SINGH, JUDICIAL MEMBER:

1.

This appeal filed by the Revenue, is directed against the order of the ld. Commissioner of Income Tax (Appeals)-3 Vadodara [in short “the CIT(A)”] dated 21.12.2015 for the Assessment Year (AY) 2011-12. Though the Revenue has raised as many as three grounds of appeal

, however, in our considered view the sole grounds of appeal raised by Revenue relates to deleting the disallowance of expenses of Rs.89,41,032/-.

2. At the outset of hearing, the ld. Sr. Departmental Representative (DR) submitted that the tax effect involved in the present appeal is less than the monetary limit of Rs.50 Lakhs, as prescribed by Central ITA 539/AHD/2016/AY.2011-12/Ambalal Chhatrasinh Purohit Board of Direct Taxes (CBDT) in its Circular No.17/2019 dated 08.08.2019, therefore, the appeal may be treated as not pressed.

3.

Considering the submission of ld. Sr. DR for the Revenue, we find that tax effect involved in the present appeal is less than the monetary limit of Rs.50 Lakhs fixed by CBDT Circular No.17/2019 dated 08.08.2019, therefore, the appeal of Revenue is dismissed being not maintainable. However, the Revenue is given liberty to get the appeal revived in case, if it is discovered that the tax effect involved in the appeals are more than the monetary limit or the case is covered by any exception clause of the aforesaid circular.

4.

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

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