INCOME TAX OFFICER vs. ULHAS DEORAM SABLE, JALGAON

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ITA 39/PUN/2017Status: DisposedITAT Pune24 September 2019AY 2011-124 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect was below the enhanced monetary limit of Rs. 50 Lakhs prescribed by the CBDT for filing appeals. Therefore, the appeal was dismissed on account of low tax effect, without going into the merits of the case.

What were the facts?

The Revenue filed an appeal before the ITAT challenging the deletion of additions by the CIT(Appeals). The tax effect involved in the appeal was Rs. 24,44,838/-.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed due to the tax effect being below the prescribed monetary limit for appeals before the ITAT, as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

For Respondent: Shri Pushkaraj B. Patil
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 19.10.2016 for the assessment year 2011- 12 as per the grounds of appeal on record.

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2.

The 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 has revised 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. It appeals from the record that the tax effect involved in this appeal is Rs.24,44,838/-. Thus, the tax effect on the addition is less than Rs.50 Lakhs.

3.

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

4.

We have heard the submissions of Ld. DR. The Revenue is in appeal against the order of Ld. CIT(Appeals) in deleting the additions. 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.

5.

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

3 ITA No.39 /PUN/2017 A.Y.2011-12

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.

6.

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 Pr. 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.39 /PUN/2017 A.Y.2011-12

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

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