What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, following the CBDT circular which mandates not to press appeals where the tax effect is Rs 50,00,000 or less. The Revenue was granted liberty to seek recall if the tax effect was wrongly computed or if exceptions applied.

The Income Tax Appellate Tribunal (ITAT) is hearing an appeal filed by the Revenue. The CBDT had issued a circular enhancing the monetary limit for filing appeals to Rs 50,00,000.

What were the issues?

Whether the appeal should be dismissed based on the revised monetary limits set by the CBDT for filing appeals.

ITO vs Brij Saran Das, Mathura | ITAT Agra 2019

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI LALIET KUMAR, & DR. M. L. MEENA

For Appellant: Shri Waseem Arshad, Sr. DR

For Respondent: Shri Anurag Sinha, Adv

Hearing: 03.09.2019Pronounced: 03.09.2019

PER Dr. M.L. Meena, A.M.: Vide CBDT circular dated 8th August 2019, the income tax department has announced its policy decision not to file, or press, the appeals, before this Tribunal, against the appellate orders favourable to the assessee in the cases in which overall tax effect, including surcharge but excluding interest, is Rs 50,00,000 or less. This monetary limit, which was Rs 20,00,000 till 7th August 2019, has been in effect enhanced by almost 2.5 times over the last year, and the relief is retrospective in

nature inasmuch as it not only applies to future appeals but also to the pending

appeals.

As a step towards management of litigation, the CBDT has decided to further

enhance the monetary limits for filing the appeals in income tax cases vide para 3

and Para 5 of the aforesaid circular and thus to remove the agony of uncertainty to

the taxpayers who have been successful before the lower appellate authorities. These appeals were heard by this Bench and are being disposed of by this

composite order.

Learned Departmental Representatives state that liberty may be given to

point out, upon necessary further verifications, and to seek recall the dismissal of

appeals and restoration of the appeals in the cases which are inadvertently included in this bunch of appeals, wherein the tax effect, in terms of the CBDT circular

(supra), exceeds Rs 50,00,000. None opposes this prayer; we accept the same. We

make it clear that the appellants shall be at liberty to point out the cases which are wrongly included in the appeals so summarily dismissed, either owing to wrong

computation of tax effect. or owing to such cases being covered by the permissible

exceptions, or for any other reason, and we will take appropriate remedial steps in

this regard.

In the light of the above discussions, and in the light of the CBDT Circular

dated 11th July 2018, these appeal, involving tax effect of or less than Rs 50 lakhs,

is dismissed as withdrawn.

With the above observations, the appeal filed by the Revenue stand

dismissed.

Order pronounced in the open court on 03/09/2019.

Sd/- Sd/- (Laliet Kumar) (Dr. M.L. Meena) JUDICIAL MEMBER ACCOUNTANT MEMBER *AKV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT Sr. PRIVATE SECRETARY ITAT, AGRA

ITO-1(3)(1), MATHURA vs. BRIJ SARAN DAS, MATHURA

What did the Tribunal hold?

What were the facts?

What were the issues?

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