ACIT CIRCLE-3(1), GWALIOR vs. SMT. ASHA DEVI SHIVHARE, GWALIOR
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal decided to dismiss all appeals where the tax effect did not exceed Rs. 50,00,000, as per the CBDT circular dated August 8, 2019. The revenue was granted liberty to seek recall of dismissal for cases inadvertently included or where the tax effect exceeded the limit.
What were the facts?
This case involves a consolidated order for 73 revenue appeals before the Income Tax Appellate Tribunal (ITAT), Agra Bench. The appeals were heard together due to a CBDT circular regarding a monetary limit for filing appeals.
What were the issues?
The primary issue was the applicability of a CBDT circular that set a monetary limit for the Income Tax Department to file or press appeals before the Tribunal, impacting the maintainability of the listed appeals.
Which sections of the Income-tax Act were involved?
Not specified in the provided text
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI LALIET KUMAR, & DR. M. L. MEENA
PER BENCH: This bunch of revenue appeals called into question the correctness of the relief granted by the CIT(A) where the tax effect involved in all these appeals does not exceeds Rs. 50,00,000/- in each of these appeals. Therefore, in view of CBDT circular dated 8th August 2019, all these appeals were heard together and disposed of by this consolidated order.
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
5 168/Agr/2017 and other 72 appeals 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.
The ld. Counsel for the assessees Sh. Anurag Sinha and others, referred to the CBDT circular dated 8th August 2019 and demonstrated that as to how the appeals are not maintainable in the light of CBDT Circular and all these appeals are liable to be dismissed as withdrawn.
The respondent ld. DR did not oppose the action propose by the tribunal, in principle, but requested that legitimate interest of revenue authorities be suitably protectedso as the appeals which are found not covered by the aforesaid circular are reinstated and decided on merits. He submitted 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
6 168/Agr/2017 and other 72 appeals 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 8th August,2019 all these appeals, involving tax effect of or less than Rs 50 lakhs, are dismissed as withdrawn.
With the above observations, all the 73 appeals filed by the Revenue are dismissed.
Order pronounced in the open court on 19 /08/2019.
Sd/- Sd/- (LalietKumar) (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
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