What did the Tribunal hold?

The Tribunal held that the tax effect in the appeal was less than the revised monetary limit prescribed by the CBDT circulars for filing appeals. Therefore, the appeal was dismissed on this ground without going into the merits of the case.

The Revenue filed an appeal before the ITAT against an order of the CIT(Appeals) that deleted certain additions. The assessee argued that the appeal should be dismissed due to low tax effect as per recent CBDT circulars.

What were the issues?

Whether the Revenue's appeal should be dismissed on the grounds of low tax effect as per the prevailing CBDT circulars.

ITO vs Shri Ashok Amichand Selarka… | ITAT Nagpur 2019

Income Tax Appellate Tribunal, BENCH, NAGPUR

Before: SHRI D. KARUNAKARA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri S.C. Thakar

For Respondent: Dr. Milind Bhusari

Hearing: 16.10.2019Pronounced: 16.10.2019

आदेश / ORDER

PER PARTHA SARATHI CHAUDHURY, JM :

This appeal preferred by the Revenue emanates from the order of the Ld. CIT(Appeals)-II, Nagpur dated 18.07.2013 for the assessment year 2009- 10 as per the grounds of appeal on record.

The Ld. AR of the assessee submitted at the outset that the appeal of Revenue is liable to be dismissed on account of low tax effect in terms of recent CBDT Circular No.17/2019 [F No.279/Mise.142/2007-ITJ (Pt)], dated 08-08-2019 read with Circular No.3 of 2018 dated 11.07.2018 revising the upward monetary limits for filing of appeals in Income Tax Cases before various Appellate Forums. The earlier CBDT Circular No.03/2019 dated 11.07.2018 fixed monetary limit for filing of appeals before the Tribunal at Rs.20 Lakhs. Such limit has been enhanced in the recent CBDT Circular dated 08.08.2019 from Rs.20 lakhs to Rs. 50 Lakhs. The Ld. AR of the assessee filed a chart showing that the tax effect involved in the appeal is Rs.45,12,707/- including surcharge and Cess. Thus, the tax effect on the addition is less than Rs.50 Lakhs.

3. The Ld. DR fairly admitted that in the present appeal by the Department tax effect is less than Rs.50 Lakhs.

Both sides heard. The Revenue is in appeal against the order of Ld. CIT(Appeals) in deleting the additions. Undisputedly, the tax effect involved in these appeals is less than the monetary limit prescribed by the recent CBDT Circular No.17/2019 [F No.279/Mise.142/2007-ITJ (Pt)] dated 08-08-2019 read with Circular No.3 of 2018 dated 11.07.2018 for filing of appeals before the Tribunal by the Department. The CBDT vide circular dated 08.08.2019 (supra.) has amended Para 3 of Circular No.3 of 2018 dated 11.07.2018 thereby enhancing monetary limit of tax effect from Rs.20 Lakhs to Rs.50 Lakhs for filing appeals by the Department before the Tribunal. Thus, without going into merit of the issues raised in the appeal, in view of the CBDT Circular (supra) the present appeal of the Revenue is dismissed on account of low tax effect.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for restoration of appeal, with the requisite material to show that the appeal is protected by the exceptions prescribed in Para 10 of the Circular dated 11-07-2018 and its amendment dated 20-08-2018.

In the result, appeal of the Revenue is dismissed.

Order pronounced on 16th day of October, 2019.

Sd/- Sd/- D. KARUNAKARA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 16th October, 2019. SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

The CIT(Appeals)-II, Nagpur.

ITO,WARD-4(4), NAGPUR vs. SHRI ASHOK AMICHAND SELARKA, NAGPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments