ITO, EXEMPTIONS WARD, CUTTACK vs. INDIAN NATIONAL ASSOCIATION FOR STUDY OF THE LIVER, CUTTACK

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ITA 287/CTK/2018Status: DisposedITAT Cuttack05 February 2019AY 2012-134 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the revenue's appeal as not maintainable because the tax effect was below the limit prescribed by the CBDT circular for filing appeals. The assessee's cross-objection was also dismissed as infructuous.

What were the facts?

The revenue filed an appeal against the CIT(A)'s order which deleted a demand raised through a rectification order. The assessee argued that the tax effect was below the prescribed limit for filing appeals. The revenue conceded this point.

What were the issues?

Whether the revenue's appeal is maintainable given the tax effect below the CBDT prescribed limit.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG

For Appellant: Shri Keshav Debey, AR
For Respondent: Shri Subhendu Dutta, DR
Hearing: 05/02Pronounced: 05/02

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK

BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER

ITA No.287/CTK/2018 Assessment Year : 2012-2013

ITO, (Exemptions) Ward Vs. M/s. Indian National Cuttack Association for Study, C/O. Dr. Shivam Prasad Singh, Department of Gastroentrolgy, SCB Medical College & Hospital, Mangalabag, Cuttack PAN/GIR No.AAATI 6221 R (Appellant) .. ( Respondent)

C.O. No.40/CTK/2018 (arising out of ITA No.287/CTK/2018)

M/s. Indian National Vs. ITO, (Exemptions) Ward Association for Study, C/O. Cuttack Dr. Shivam Prasad Singh, Department of Gastroentrolgy, SCB Medical College & Hospital, Mangalabag, Cuttack PAN/GIR No.AAATI 6221 R (Appellant) .. ( Respondent)

Assessee by : Shri Keshav Debey, AR Revenue by : Shri Subhendu Dutta, DR

Date of Hearing : 05/02/ 2019 Date of Pronouncement : 05/02/ 2019

O R D E R The appeal appeal filed by the revenue and cross objection

filed by the assessee are directed against the order of the

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Commissioner of Income Tax(Appeals)- Cuttack dated 27.3.2018

for the assessment year 2012-13.

2.

The sole issue involved in the appeal of the revenue is that

the Commissioner of Income Tax(Appeals), erred in holding that

“not recognizing the assessee as having registration u/s.12AA of

the I.T.Act, 1961”is a mistake apparent from record, , whereas,

the AO does not know the status of 12A application of the

assessee and it is not part of AO’s record.”

3.

At the outset, ld A.R. for the assessee submitted that in the

order under section 154 of the Act, the total assessed income of

the assessee was determined at Rs.18,83,990/- and the tax on

the total income comes to Rs.8,01,876/- inclusive of interest

thereon. He submitted that the CIT(A) has held that the

rectification u/s.154 is not correct on the ground that the

Assessing Officer has not recognised a mistake apparent from

record and, therefore, the demand raised in the rectification order

u/s.154 dated 24.11.2016 was deleted. He submitted that in this

case, the tax effect is below Rs.20 lakhs which is the limit

prescribed by the CBDT not to file appeal before the Tribunal and,

therefore, the appeal filed by the revenue deserves to be

dismissed as not maintainable.

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4.

Ld D.R. conceded that the tax effect is below Rs.20 lakhs in

the appeal filed by the revenue.

5.

I have heard the rival submissions, perused the materials on

record. In the present case, it is an admitted fact that the tax

raised by the Assessing Officer is 11,08,250/-, which is below the

taxable limit prescribed by CBDT in Circular No.03/2018 dated

11.7.2018 not to file appeal before the Tribunal. Therefore, in

view of the CBDT Circular No.03 of 2018 dated 11.7.2018 and

considering the fact that the tax effect is below Rs.20 lakhs, I

dismiss the appeal of the revenue as not maintainable.

6.

The cross objection filed by the assessee is in support of the

order of the CIT(A). Since I have dismissed the appeal of the

revenue, the cross objection of the assessee has become

infructuous and hence, dismissed.

7.

In the result, appeal of the revenue and cross objection of

the assessee are dismissed.

rder pronounced on 05/02/2019.

Sd/- (Chandra Mohan Garg) JUDICIALMEMBER Cuttack; Dated 05 /02/209 B.K.Parida, SPS

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Copy of the Order forwarded to : 1. The appellant : ITO, (Exemptions) Ward Cuttack 2. M/s. Indian National The Respondent. Association for Study, C/O. Dr. Shivam Prasad Singh, Department of Gastroentrolgy, SCB Medical College & Hospital, Mangalabag, Cuttack 3. The CIT(A)- 4. Pr.CIT- Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order

Sr. Pvt. Secretary, ITAT, Cuttack

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