THE ITO, SILVASSA WARD, SILVASSA vs. SMT. NEELU MANOJ KOTHARI, SILVASSA

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ITA 1722/AHD/2016Status: DisposedITAT Surat03 February 2020AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the revised monetary limit for filing appeals as per CBDT Circular No. 17/2019. The appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal before the ITAT for Assessment Year 2009-10. The tax effect involved in the appeal was below Rs. 50 Lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect and the prevailing CBDT circulars regarding monetary limits for appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI SANDEEP GOSAIN, Honble & SHRI O.P.MEENA, Honble

Hearing: 03.02.2020

आयकरअपील�यअ�धकरण,सुरत�यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, Hon'ble JUDICIAL MEMBER AND SHRI O.P.MEENA, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./ Year: 2009-10 The Income Tax Officer, V Smt. Neelu Manoj Kothari, Silvassa Ward, Silvassa. s. 23, OIDC Housing Complex, Naroli Road, Silvassa. [PAN: ACFPK 2352 N] अपीलाथ� / Appellant ��यथ�/Respondent �नधा�रतीक�ओरसे /Assessee by Shri Lokesh Khadari – CA राज�वक�ओरसे /Revenue by Mrs. Anupam Singla – Sr.DR सुनवाईकीतारीख/ Date of hearing: 03.02.2020 उ�घोषणाक�तार�ख/Pronouncement on: 03.02.2020 आदेश /O R D E R

PER SANDEEP GOSAIN, JM:

1.

This appeal by the Revenue is directed against the order of Ld.Commissioner of Income Tax(Appeals), Valsad dated 21.04.2016 for the assessment year 2009-10.

2.

We have heard the above appeal, and find that the tax effect involved, is below Rs.50Lakhs. The CBDT vide Circular No.17/2019 dated 8th August 2019 [F.No.279/ Misc.142/ 2007-ITJ (Pt)] by amending Para 3 of CBDT Circular No.3/2018 dated 11.07.2018 has enhanced the monetary limit for filing of appeal before Tribunal at Rs.50 lakhs and has also removed anomaly in Para 5 of said Circular No. 3/2018.We find that the present case do not fall within the exceptions clause 10 of said Circular No.3/2018. Further, the above circular is also applicable to all pending ITO, Silvassa Ward, Silvassa Vs. Smt.Neelu Manoj Kothari/ A.Y. 2009-10 Page 2 of 2 appeals as clarified by the CBDT Vide letter dated 20.08.2019 [F.No.279/Misc./M-93/2018-ITJ] and in the light of judgement of Hon`ble Supreme Court in the case of Pr. CIT, Jaipur v. Meenakshi Modi SLP (Civil) Diary No. 25076 of 2019-dated 16.08.2019 wherein the Hon'ble Supreme Court has dismissed the appeal of Revenue, as tax involved was less than Rs. 2 Crores. Therefore, the present appeals are not maintainable as per above Circular No. 17/2019, hence dismissed as withdrawn. However, the Revenue is at liberty to approach to this Tribunal for recalling this order, if it comes to the notice of the AO that the tax effect is more than the monetary limit prescribed under the said Circular or the appeal(s) is falls within the ambit of the exceptions provided under the said Circular.

3.

In the result, appeal of the Revenue is dismissed.

4.

Order pronounced in the open court on 03-02-2020.

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