What did the Tribunal hold?

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per CBDT Circular No. 17/2019. The Revenue was granted liberty to seek recall if exceptions applied.

The Revenue Department filed multiple appeals before the Income Tax Appellate Tribunal. The tax effect in each of these appeals was below Rs. 50,00,000.

What were the issues?

Whether appeals filed by the Revenue are maintainable before the Tribunal when the tax effect is below the monetary limit prescribed by CBDT circulars.

ITO vs M/S S.S. Embroidery, Amritsar | 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 (6 matters)

I.T.A. No. 434/Asr/2015

I.T.A. No. 577/Asr/2018

I.T.A. No. 349/Asr/2016

I.T.A. No. 612/Asr/2015

I.T.A. No. 452/Asr/2016

I.T.A. No. 439/Asr/2016

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. 434/Asr/2015 Assessment Year: 2010-11

Income Tax Officer, vs. M/s S. S. Embroidery, Ward-5(4), Amritsar Majitha Road, Bye Pass, Amritsar [PAN: AAOFS 0551Q] (Appellant) (Respondent)

I.T.A. No. 577/Asr/2018 Assessment Year: 2013-14

JCIT (OSD), Circle-II, vs. M/s Krishna’s Dreamland, Bathinda Goniana Road, Bathinda [PAN: AAIFK 5528P] (Appellant) (Respondent)

I.T.A. No. 349/Asr/2016 Assessment Year: 2011-12

Income Tax Officer, vs. Sh. Akshay Kumar, Ward-6(1), Pathankot Dalhousie Road, Pathankot [PAN: AHLPK 8458N] (Appellant) (Respondent)

I.T.A. No. 612/Asr/2015 Assessment Year: 2012-13

The Asstt. Commissioner of vs. M/s Tantia SEC(JV), #21605, Income Tax, Circle-1, Bathinda 6/1A, Power House Road, Bathinda

[PAN: AACAT 6754F] (Appellant) (Respondent)

I.T.A. No. 452/Asr/2016 Assessment Year: 2013-14

Income Tax Officer, vs. M/s Tantia – Sec (JV), Ward-2(1), Bathinda Power House Road, Bathinda [PAN: AACAT 6754F] (Appellant) (Respondent)

I.T.A. Nos. 456 & 457/Asr/2016 Assessment Year: 2009-10

Income Tax Officer, vs. Gurnaib Singh S/o Gulwant Singh, Ward-II (2), Muktsar Deceased Through L/H Smt. Karamjeet Kaur, Vill. Sangudhaun, Distt.- Muktsar [PAN: ] (Appellant) (Respondent)

I.T.A. No. 439/Asr/2016 Assessment Years: 2008-09

Income Tax Officer, vs. Shri Baljinder Singh Chahal Ward-4 (1), Amritsar S/o Shri Natha Singh, Vill. Ramana Chak, Distt. Amritsar (Pb.) [PAN: AHLPC 4755E] (Appellant) (Respondent)

Appellant by: Sh. Charan Dass (D.R.) Respondents by : S/Sh. Padam Bahl (CA) & P. N. Arora (Adv.)

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 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 Appellants: (2) The Respondents: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T

THE INCOME TAX OFFICER, AMRITSAR. vs. M/S S.S. EMBROIDERY, AMRITSAR.

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