THE ITO, WARD-1(1), BHAVNAGAR vs. SHRI VINODBHAI SHIVLAL BHUVARIYA (THAKKAR), BHAVNAGAR

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ITA 1377/AHD/2017Status: DisposedITAT Ahmedabad19 March 2019AY 2008-093 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 decided to dismiss the appeal based on the CBDT Circular No. 3 of 2018, which mandates dismissal of appeals with a tax effect below Rs. 20 lacs. The Revenue's counsel agreed with the applicability of the circular.

What were the facts?

The Revenue filed an appeal before the ITAT against an assessment order. The tax effect in the appeal was less than Rs. 20 lacs.

What were the issues?

The primary issue was the applicability of CBDT Circular No. 3 of 2018 regarding monetary limits for filing appeals by the Revenue before the ITAT.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI MAHAVIR PRASAD & SHRI WASEEM AHMED

Hearing: 13/03/2019Pronounced: 19/03/2019

आदेश / O R D E R

PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Revenue against the order of the Commissioner of Income Tax (Appeals)–6, Ahmedabad [CIT(A) in short] vide appeal no.CIT(A)-6/195/14-15, dated 24/03/2017 arising in the assessment order passed under s.143(3) r.w.s. 147 of the Income Tax Act, 1961(hereinafter referred to as "the Act") dated 20/03/2014 relevant to Assessment Year (AY) 2008-09.

2.

At the time of the hearing, we observe that the tax effect in the appeal filed by the Revenue is less than Rs. 20 lacs. As per the Circular No. 3 of 2018 dated 11/07/2018 issued by CBDT recently all pending

ITA No.1377/Ahd/2017 ITO vs. Shri Vinodbhai Shivlal Bhuvariya (Thakker) Asst.Year - 2008-09 - 2 - appeals filed by Revenue are liable to be dismissed/ withdrawn/ not pressed to reduce the litigation where the tax effect does not exceed the prescribed monetary limit, i.e., Rs.20 Lacs. The relevant extract of the circular is reproduced below: In supersession of the above Circular, it has been decided by the “2. Board that departmental appeals may be filed on merits before Income Tax Appellate Tribunal and High Courts and SLPs/ appeals before Supreme Court keeping in view the monetary limits and conditions specified below. 3. Henceforth, appeals/ SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:

S. Appeals/ SLPs in Income-tax matters Monetary Limit No. (Rs.) 1. Before Appellate Tribunal 20,00,000 2. Before High Court 50,00,000 3. Before Supreme Court 1,00,00,000

2.1. The monetary limit for filing the appeals by the Revenue before the Tribunal has been increased to Rs. 20 Lacs. It is also clarified in the said Circular that the said monetary limit is applicable retrospectively even to the appeals pending before the Tribunal. The CBDT has also instructed that such pending appeals below this specified tax limit of Rs.20 lacs may be withdrawn / not pressed.

2.2. In the case on hand, it was noticed that the tax effect on the disputed issues raised by the Revenue is claimed to be less Rs.20 Lakhs. Therefore appeal of the Revenue is required to be dismissed in limine in terms of the above circular.

ITA No.1377/Ahd/2017 ITO vs. Shri Vinodbhai Shivlal Bhuvariya (Thakker) Asst.Year - 2008-09 - 3 - 3. The Ld. DR for the Revenue fairly agreed on the applicability of the CBDT Circular No. 3 of 2018. Accordingly, the appeal of the Revenue is dismissed as not maintainable. However, the Revenue is on the liberty to move the miscellaneous application to recall the order if the tax effect exceeds the threshold limit or the case of the Revenue falls in any of the exception provided in the aforesaid CBDT Circular in any manner. The MA shall be filed within the prescribed time. Hence the appeal of the Revenue is dismissed.

4.

In the result, the appeal filed by the department is dismissed. This Order pronounced in Open Court on 19/03/2019

Sd- Sd/- (MAHAVIR PRASAD) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER

Ahmedabad; Dated 19/03/2019 ट�.सी.नायर, व.�न.स./T.C. NAIR, Sr. PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-6, Ahmedabad �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad

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