What did the Tribunal hold?

The Tribunal dismissed the appeals filed by the Revenue as not maintainable due to the low tax effect. Consequently, the cross-objections filed by the assessees were also dismissed as academic.

The Revenue Department filed appeals against the orders of the CIT(A). The tax effect in each appeal was below the monetary limit prescribed by CBDT Circular No. 17/2019.

What were the issues?

Whether appeals filed by the Revenue are maintainable before the Tribunal when the tax effect is below the prescribed monetary limit. Whether cross-objections become academic if the main appeals are dismissed.

ITO vs Shri Gurneet Singh, Distt. Muktsar | 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

Heard together (8 matters)

I.T.A. No. 417/Asr/2014

C.O. No. 31/Asr/2014

I.T.A. No. 414/Asr/2014

C.O. No. 33/Asr/2014

I.T.A. No. 413/Asr/2014

C.O. No. 32/Asr/2014

I.T.A. No. 412/Asr/2014

C.O. No. 34/Asr/2014

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. B. R. BASKARAN, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER

I.T.A. No. 417/Asr/2014 Assessment Year: 2006-07

Income Tax Officer, vs. Shri Attar Singh S/o Sh. Fateh Ward-II(2) Muktsar Singh, Bariwala, Distt. Muktsar [PAN: EWPPS 6618H] (Appellant) (Respondent)

C.O. No. 31/Asr/2014 (Arising out of ITA No. 417/Asr/2014) Assessment Year: 2006-07

Shri Attar Singh S/o Sh. Fateh vs. Income Tax Officer, Singh, Bariwala, Distt. Muktsar Ward-II(2) Muktsar [PAN: EWPPS 6618H] (Cross Obector) (Respondent)

I.T.A. No. 414/Asr/2014 Assessment Year: 2006-07

Income Tax Officer, vs. Shri Gurmeet Singh S/o Shri Ward-II(2), Muktsar Mehtab Singh, Bariwala, Distt. Muktsar [PAN: ANRPS 1975N] (Appellant) (Respondent)

C.O. No. 33/Asr/2014 (Arising out of ITA No. 414/Asr/2014) Assessment Year: 2006-07

Shri Gurmeet Singh S/o Shri vs. Income Tax Officer, Mehtab Singh, Bariwala, Distt. Ward-II(2), Muktsar Muktsar [PAN: ANRPS 1975N] (Cross Obector) (Respondent)

I.T.A. No. 413/Asr/2014 Assessment Year: 2006-07

Income Tax Officer, vs. Shri Harminder Singh S/o Shri Ward-II(2), Muktsar Dharm Singh, Bariwala, Distt. Muktsar [PAN: ABBPM 1030A] (Appellant) (Respondent)

C.O. No. 32/Asr/2014 (Arising out of ITA No. 413/Asr/2014) Assessment Year: 2006-07

Shri Harminder Singh S/o Shri vs. Income Tax Officer, Dharm Singh, Bariwala, Distt. Ward-II(2), Muktsar Muktsar [PAN: ABBPM 1030A] (Cross Obector) (Respondent)

I.T.A. No. 412/Asr/2014 Assessment Year: 2006-07

Income Tax Officer, vs. Shri Harbhajan Singh S/o Shri Ward-II(2), Muktsar Mehtab Singh, Bariwala, Distt. Muktsar [PAN: ACBPH 7337L]

(Appellant) (Respondent)

C.O. No. 34/Asr/2014 (Arising out of ITA No. 412/Asr/2014) Assessment Year: 2006-07

Shri Harbhajan Singh S/o Shri vs. Income Tax Officer, Mehtab Singh, Bariwala, Distt. Ward-II(2), Muktsar Muktsar [PAN: ACBPH 7337L] (Cross Obector) (Respondent)

Assessee by : Sh. P. N. Arora (Adv.) Revenue by : Sh. Charan Dass (D.R.) 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’). The assessees have also filed cross objections.

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.

CROSS OBJECTIONS

The assessees herein have filed cross objections raising certain legal issues. Since we have dismissed appeals of revenue, legal issues shall become academic in nature. Accordingly we do not find it necessary to adjudicate them. Accordingly the cross objections are dismissed.

In the result, the appeals of the revenue and the assessee’s cross objections are dismissed.

Order pronounced in the open court on August 23, 2019 Sd/- Sd/- (N. K. Choudhry) (B. R. Baskaran) Judicial Member Accountant Member Date: 23.08.2019 /GP/Sr. Ps. Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals)

(4) The CIT concerned (5) The Sr. DR, I.T.A.T

THE INCOME-TAX OFFICER, MUKTSAR vs. SHRI GURNEET SINGH, DISTT. MUKTSAR.

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