What did the Tribunal hold?

The tribunal observed that the tax effect in each appeal was below the monetary limit prescribed by CBDT Circular No. 17/2019. Therefore, the appeals were dismissed as not maintainable.

The Revenue Department filed appeals before the ITAT against orders passed by the CIT(A). The appeals were filed for assessment years 2004-05, 2003-04, and 2009-10.

What were the issues?

Whether the Revenue's appeals are maintainable before the ITAT given the monetary limits prescribed by CBDT circulars for filing appeals.

DCIT vs The Hind Samachar Ltd., Jalandhar | s.250(6) | ITAT Amritsar 2019

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. B.R. BASKARAN & SH. N.K.CHOUDHRY

Hearing: 23.08.2019Pronounced: 23.08.2019

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR

BEFORE SH. B.R. BASKARAN, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER

ITA No.566/Asr/2011 Assessment Year:2004-05

Dy. CIT Vs. M/s The Hind Samachar Ltd. Range-III, Jalandhar Civil Lines, Jalandhar (Group B) M/s The Hind Samachar Ltd. 2, Printing Press Enclave Near Wazirpur, New Delhi (Group A) [PAN:AAACT 5137G] (Appellant) (Respondent)

ITA No. 393/Asr/2011 Assessment Year:2003-04

Dy. CIT Vs. M/s The Hind Samachar Ltd. Circle-III, Jalandhar Civil Lines, Jalandhar [PAN:AAACT 5137G] (Appellant) (Respondent)

ITA No.721/Asr/2013 Assessment Year:2009-10

Asst. CIT Vs. Sh. Maninder Singh Cheema Hoshiarpur Circle H. No.298, St. No.20, Hoshiapur Guru Nanak Nagar, Hoshiarpur [PAN:AEYPC 4778B] (Appellant) (Respondent)

Appellant by: Sh. Charan Dass (Ld. DR) Respondent by: S/Sh. Sandeep Vijh & Y.K. Sud & Surinder Mahajan (Ld. CAs.)

Date of hearing: 23.08.2019 Date of pronouncement: 23.08.2019 ORDER PER BENCH

The Revenue Department has preferred the captioned appeals against the orders 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 appeals under consideration individually is not more than 50 lacs, hence the instant appeals are 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 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 appeals under consideration filed by the Revenue Department stands dismissed as withdrawn.

Order pronounced in the open Court on 23/08/2019.

Sd/- Sd/- (B.R.BASKARAN) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23/08/2018 /PK/ Ps. Copy forwarded to: 1. The Appellant 2. The Respondent 3. The CIT 4. Then CIT(Appeals) 5. SR DR, I.T.A.T. Amritsar 6. Guard File True Copy By Order

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. THE HIND SAMACHAR LTD., JALANDHAR

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