ASSTT. COMMISSIONER OF INCOME TAX CIRCLE, SULTANPUR vs. ARVIND KUMAR SINGH, AMETHI

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ITA 61/ALLD/2019Status: DisposedITAT Allahabad15 December 2020AY 2014-154 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue due to low tax effect, as per CBDT Circular No. 17/2019. The Tribunal clarified that the merits of the issue were not commented upon.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect involved in the appeal was less than Rs. 50 lacs. The assessee did not appear for the hearing.

What were the issues?

Whether an appeal filed by the Revenue with a tax effect below Rs. 50 lacs should be dismissed in accordance with CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI.VIJAY PAL RAO & SHRI RAMIT KOCHAR

For Appellant: Shri A.K.Singh, Sr. DR
Hearing: 15.12Pronounced: 15.12

O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:

This appeal filed by Revenue is disposed of because tax effect is less than Rs.50 lacs in this appeal as per CBDT Circular No.17/2019 (F.No. 279/Misc.142/2007-ITJ (Pt)) dated 08th August, 2019 issued by Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, amending Para No.3 and 5 of the CBDT Circular No.3 of 2018 dated 11.07.2018

Shri Arvind Kumar Singh Assessment Year: 2014-15 and its subsequent amendment dated 20.08.2018. This appeal is heard through video conferencing mode through Virtual Court.

2.

None appeared for assessee when this Revenue appeal was called for hearing before the Division Bench, The Ld. DR at the outset submitted that tax effect involved in this appeals filed by Revenue is less than Rs.50 lacs and the appeals is covered by CBDT circular No.17/2019 dated 08.08.2019 being a low tax effect appeals filed by Revenue. It is also explained by learned DR that this appeal filed by Revenue is also not hit by any of exceptions carved out in aforesaid CBDT circular.

3.

The tax effect in this appeal filed by Revenue is undisputedly below Rs.50 lacs this appeal filed by Revenue and thus keeping in view CBDT Circular No.17/2019 (F.No.279/Misc.142/2007-ITJ (Pt)) dated 08th August, 2019 issued by Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, amending Para No.3 and 5 of the CBDT Circular No.3 of 2018 dated 11.07.2018 and its subsequent amendment dated 20.08.2018, we are inclined to dismiss this appeal filed by Revenue due to low tax effect involved in this appeal which is below Rs.50 lacs. While disposing of this appeal filed by Revenue due to low tax effect vide aforesaid CBDT Circular No.17/2019 dated 08.08.2019, we clarify that we have not commented on merits of the issue(s) 2 Shri Arvind Kumar Singh Assessment Year: 2014-15 in this appeal. However, at the same time we are granting liberty to Revenue that if at any stage Revenue wants to agitate the matter/issue(s) in this appeal in accordance with the clauses/exceptions as are contained in the afore-stated CBDT circular number 17/2019 dated 08.08.2018 read with CBDT circular No 3/2018 dated 11.07.2018 as modified on 20.08.2018, the Revenue is hereby granted liberty to file miscellaneous application praying for recall of this order accordingly. We order accordingly.

4.

In result, the appeal filed by Revenue in ITA no. 61/Alld./2019 for ay: 2014- 15 stand dismissed owing to low tax effect as indicated above. Order pronounced in the open Court on 15 /12/2020 at the conclusion of hearing through video conferencing.

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