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Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN
Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE
ORDER PER SUCHITRA KAMBLE, JM
The present appeal is filed by the Revenue against orders dated 26/11/2012 for A.Y. 209-10 passed by the Commissioner of Income Tax (Appeals), Dehradun.
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.
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.
In result, the Revenue’s appeal is dismissed.
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.