DCIT, CIRCLE, PARWANOO vs. M/S UNIVERSAL PRINT O PACK, KISHANPURA

PDF · subscribers
ITA 1360/CHANDI/2019Status: DisposedITAT Chandigarh01 October 2020AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the Revenue agreed to the dismissal of the appeal as not maintainable due to the low tax effect. The appeal was accordingly dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against the CIT(A)'s order. During the hearing, it was brought to the parties' attention that the tax effect involved was below the monetary limit prescribed by a CBDT circular for filing appeals.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT in light of the monetary limits set by the CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SMT. DIVA SINGH, JM

For Respondent: Shri Arvind Sudershan, CIT-DR, Shri Parikshit Aggarwal, Advocate
Pronounced: 06.10.2020

Hearing conducted via Webex आदेश/ORDER

The present appeal has been filed by the Revenue wherein the corre ctness of the order dated 31.07.2019 of CIT(A) Shimla pe rtaining to 2011-12 assessment year is assailed. 2. The appeal came up for hearing on 24.09.2020 and the parties were directed to respond whether the Revenue’s appeal was maintainable under the latest CBDDT Circular dated 08.08.2019 in view of the tax effect involved. On the next date i.e. 30.09.2020, time was against sought by the Revenue to ITA 1360 /CHD/2019 A.Y. 2011-12 Page 2 of 2 verify the position. On 01.10.2020, the ld. Sr.DR Shri Arvind Sudershan agreed that the tax effect involved is much below the monetary limit as fixed by the aforesaid Circular in the filing of appeals by the Revenue before the ITAT. Accordingly, he agreed that the Revenue has no objection if the same is dismissed as not maintainable. Said request was repeated by the ld. AR also.

3.

Accordingly, in view of the above facts and circumstances, the present appeal filed by the Department is dismissed due to low tax effect. It is, however, clarified that the dismissal of the above appeal shall not be taken to be affirmation of the order of the CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case.

4.

In the result the appeal of the Revenue is dismissed.

Order pronounced on 6th October,2020.

Recent GST High Court judgments

Search GST case law →