What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the low tax effect, as per the latest CBDT Circular. The Revenue was granted liberty to seek recall if exceptions applied.

The Revenue Department filed an appeal before the ITAT against an order passed by the CIT(A). The tax effect involved in the appeal was below the monetary limit prescribed by the CBDT.

What were the issues?

Maintainability of the appeal before the ITAT based on the tax effect and CBDT circulars.

DCIT vs M/S. Smt. Krishna Gandhi Welfare… | ITAT Amritsar 2019

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. N. K. CHOUDHRY & SH. O. P. MEENA

For Appellant: DR Respondents by : None

Hearing: 16.12.2019Pronounced: 16.12.2019

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N. K. CHOUDHRY, JUDICIAL MEMBER AND SH. O. P. MEENA ACCOUNTANT MEMBER

I.T.A. No. 421/Asr/2017 Assessment Year: 2007-08

The Deputy Commissioner of vs. Smt. Krishna Gandhi Welfare Income Tax, Central Circle-II, Society, Bhatti Colony, Chandigarh Jalandhar Road, Nawanshahar [PAN: AAGTS 5476C] (Appellant) (Respondent)

Appellant by : Sh. Alok Kumar CIT-DR Respondents by : None Date of Hearing: 16.12.2019 Date of Pronouncement: 16.12.2019

ORDER Per O. P. Meena, AM: The Revenue Department has preferred the captioned appeal against the order impugned herein passed by the Ld. CIT(A) in the captioned matter u/s 250(6) of the Act, 1961 (hereinafter called as the ‘Act’).

At the outset it is observed that tax effect involved in the appeal under consideration individually is not more than 50 lacs, hence the instant appeal is liable to be dismissed as not maintainable, in view of the latest CBDT Circular No.17/2019, dated 08.08.2019 whereby the Revenue Department is precluded from filing the appeals(s) before appellate tribunal against the order (s) of CIT(A), in

2 ITA No. 421/Asr/2017 (AY 2007-08) The Dy. CIT v. Smt. Krishna Gandhi Welfare society which the tax effect does not exceed Rs. 50,00,000/- as specified in the Circular and the CBDT Clarification dated 20th August 2019 whereby it is clarified that revised monetary limits so mentioned in the circular 17/2019 is applicable to all pending SLPS/Appeals/Cross Objections/References.

However the liberty is granted to the Revenue Department to seek recall of the order, in case it realize that the captioned appeal falls within the exception as prescribed in Circular No.03/2018 (supra) and/or having involved the tax effect more than Rs. 50 lacs.

In the result, the appeal under consideration filed by the Revenue Department stands dismissed.

Order pronounced in the open court on December 16, 2019

Sd/- Sd/- (N. K. Choudhry) (O. P. Meena) Judicial Member Accountant Member Date: 16.12.2019 /GP/Sr. Ps. Copy of the order forwarded to: (1) The Appellants: (2) The Respondents: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T

THE DEPUTY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 1, JALANDHAR vs. M/S. SMT. KRISHNA GANDHI WELFARE SOCIETY, NAWANSHAHR

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