DCIT (EXEMPTION), GHAZIABAD vs. M/S. WOODSTOCK SCHOOL LANDOUR MUSSOORIE, DEHRADUN

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ITA 6362/DEL/2016Status: DisposedITAT Dehradun18 December 2020AY 2012-133 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal of the Revenue deserved to be dismissed on account of low tax effect, as per CBDT Circular No. 17/2019 and its subsequent clarification. The circulars were binding on tax authorities and applied retrospectively to pending appeals.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect involved in the appeal was below the threshold limit prescribed by CBDT circulars for preferring appeals.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal given the low tax effect, in light of CBDT circulars prescribing monetary limits for appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN

Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE

Hearing: 18.12.2020Pronounced: 18.12.2020

ORDER PER SUCHITRA KAMBLE, JM

The present appeal is filed by the Revenue against orders dated 30/09/2016 for A.Y. 2012-13 passed by the Commissioner of Income Tax (Appeals), Dehradun.

2.

At the outset, it was brought to our notice that the tax effect involved in the appeal being less than Rs. 50 lacs, squarely falls within the ambit of Circular No. 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes prescribing the tax effect for preferring appeal before Tribunal by the revenue and subsequent clarification issued by CBDT on 20th August, 2019.

3.

After perusing the materials available on record, we find that the amount disputed before us is below the tax effect limit prescribed by CBDT vide Circular No. 17/2019 dated 08.08.2019 for preferring appeals before tribunal by the revenue. On perusal of the Circular No. 17/2019 dated 08.08.2019 and the materials available on record, Ld. DR could not point out as to how and why such a Circular is not applicable to the facts of the case. We find that the subsequent clarification dated 20.08.2019 makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals also. The Circular is binding on the tax authorities. Hence, we hold that the appeal of the revenue deserve to be dismissed on account of low tax effect vide Circular No. 17/2019 dated 08.08.2019 and subsequent clarification on 20.08.2019. Accordingly, on account of low tax effect case, we dismiss the appeal of revenue in limine, without going into the merits of the case.

5.

In result, the Revenue’s appeal is dismissed.

6.

Order pronounced in open court at the time of hearing in presence of both the parties on 18.12.2020 Order pronounced in the Open Court on this 18th Day of December, 2020.

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