What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal without going into the merits of the case. This was based on the fact that the tax effect involved was below the enhanced monetary limit prescribed by the CBDT circulars.

The Revenue appealed an order of the CIT(Appeals) that deleted an addition. The assessee argued the appeal should be dismissed due to low tax effect, citing CBDT circulars that increased the monetary limit for appeals to the Tribunal.

What were the issues?

Whether the Revenue's appeal should be dismissed on the grounds of low tax effect as per the latest CBDT circulars.

Assistant Commssioner of… vs Smt. Taradevi Ratanlal Bafna… | ITAT Pune 2019

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Sunil Ganoo

For Respondent: Shri S.P. Walimbe

Hearing: 24.09.2019Pronounced: 24.09.2019

आदेश / ORDER

PER PARTHA SARATHI CHAUDHURY, JM:

This appeal preferred by the Revenue emanates from the order of the Ld. CIT(Appeals)-2, Nashik dated 12.01.2015 for the assessment year 2010- 11 as per the grounds of appeal on record.

2 ITA No. 365/PUN/2015 A.Y.2010-11

The Ld. AR of the assessee submitted at the outset that the appeal of Revenue is liable to be dismissed on account of low tax effect in terms of recent CBDT Circular No.17/2019 [F No.279/Mise.142/2007-ITJ (Pt)], dated 08-08-2019 read with Circular No.3 of 2018 dated 11.07.2018 revising the upward monetary limits for filing of appeals in Income Tax Cases before various Appellate Forums. The earlier CBDT Circular No.03/2019 dated 11.07.2018 fixed monetary limit for filing of appeals before the Tribunal at Rs.20 Lakhs. Such limit has been enhanced in the recent CBDT Circular dated 08.08.2019 from Rs.20 lakhs to Rs.50 Lakhs. The Ld. AR of the assessee pointed that the tax effect involved in this appeal is less than Rs.50 Lakhs.

The Ld. DR fairly admitted that in the present appeal by the Department tax effect is less than Rs.50 Lakhs.

Both sides heard. The Revenue is in appeal against the order of Ld. CIT(Appeals) in deleting the addition. Undisputedly, the tax effect involved in these appeals is less than the monetary limit prescribed by the recent CBDT Circular No.17/2019 [F No.279/Mise.142/2007-ITJ (Pt)] dated 08-08-2019 read with Circular No.3 of 2018 dated 11.07.2018 for filing of appeals before the Tribunal by the Department. The CBDT vide circular dated 08.08.2019 (supra.) has amended Para 3 of Circular No.3 of 2018 dated 11.07.2018 thereby enhancing monetary limit of tax effect from Rs.20 Lakhs to Rs.50 Lakhs for filing appeals by the Department before the Tribunal. Thus, without going into merit of the issues raised in the appeal, in view of the CBDT Circular (supra) the present appeal of the Revenue is dismissed on account of low tax effect.

3 ITA No. 365/PUN/2015 A.Y.2010-11

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for restoration of appeal, with the requisite material to show that the appeal is protected by the exceptions prescribed in Para 10 of the Circular dated 11-07-2018 and its amendment dated 20-08-2018.

In the result, appeal of the Revenue is dismissed.

Order pronounced on 24th day of September, 2019.

Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 24th September, 2019. SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(Appeals)-2, Nashik. 4. The CIT-2, Nashik. , आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6.

// True Copy // आदेशानुसार / BY ORDER,

तनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

4 ITA No. 365/PUN/2015 A.Y.2010-11

Date 1 Draft dictated on 24.09.2019 Sr.PS/PS 2 Draft placed before author 24.09.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

ASSISTANT COMMSSIONER OF INCOME-TAX vs. SMT. TARADEVI RATANLAL BAFNA, JALGAON

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