What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the low tax effect, which was below the threshold prescribed by the CBDT circular. The case did not fall under any of the exceptions mentioned in the circular.

The Revenue filed an appeal before the ITAT against the order of the CIT(A) for AY 2008-09. The assessee argued for dismissal based on low tax effect as per CBDT Circular No. 3 of 2018.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed on the grounds of low tax effect as per the prevailing CBDT circular.

ACIT vs Shri Jugalkishor Ramkishan… | ITAT Ahmedabad 2019

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: SHRI MAHAVIR PRASAD & SHRI WASEEM AHMED

For Appellant: Shri Lalit P. Jain, Sr. D.R

PER MAHAVIR PRASAD, JUDICIAL MEMBER

This appeal filed by the Revenue is directed against the order of the Ld. CIT(A)-XX, Ahmedabad dated 13.10.2011 pertaining to A.Y. 2008-09.

ITA No. 3267/Ahd/2011 2 . A.Y. 2008-09 2. At the outset, the ld. Counsel for the assessee submitted that the present appeal of the Revenue needs to be dismissed on account of low tax effect in view of the recent CBDT Circular No. 3 of 2018 dated 11.07.2018. Ld. Departmental Representative fairly admitted that the tax effect involved in this appeal is less than the limit prescribed by the aforesaid CBDT Circular.

We have heard both the parties and perused the material available on record. We find that prima-facie this appeal of the Revenue is not maintainable in view of the recent CBDT Circular No. 03/2015 in F.No.279/Misc. 142/2007-ITJ (Pt) dated 11th July 2018, vide which it has been decided by the Board that no departmental appeals should be filed before the Tribunal if the tax effect by virtue of the Commissioner of Income-tax (Appeals)’s order is below Rs. 20 lacs. The Board has provided exceptions at clause (10) of the Instructions wherein it has been provided that these instructions will not be applicable, where the Constitutional validity of the provisions of an Act/Rule is under challenge or where Board’s order, notification, instruction or circular has been held to be illegal or where Revenue Audit objection in the case has been accepted by the Department or where the addition relates to undisclosed foreign assets/bank accounts, etc. We find that the present case does not fall within the exception clause and the tax is less than Rs.20 lacs. Therefore, the present appeal is not maintainable and hence dismissed.

In the result, the appeal filed by the Revenue is dismissed. Order pronounced in Open Court on 31 - 05- 2019 Sd/- Sd/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad: Dated 31/05/2019

THE ACIT,B.K.CIRCLE, PALANPUR vs. SHRI JUGALKISHOR RAMKISHAN AGRAWAL INFRACON PVT.LTD., DEESA

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