What did the Tribunal hold?

The Tribunal dismissed the appeals filed by the Revenue Department. The cross objection filed by the assessee was also dismissed as academic.

The Revenue Department filed appeals before the ITAT against orders of the CIT(A). The tax effect in each appeal was below Rs. 50 lacs.

What were the issues?

Whether appeals with a tax effect below a certain monetary limit are maintainable before the ITAT as per CBDT circulars.

ITO vs Ajit Educational & Welfare… | 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 (4 matters)

I.T.A. No. 620/Asr/2017

I.T.A. No. 635/Asr/2015

I.T.A. No. 670/Asr/2017

C.O. No. 03/Asr/2018

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. 620/Asr/2017 Assessment Year: 2009-10

The Income Tax Officer, vs. Smt. Gurjeet Kaur, Ward-3(4), Jalandhar W/O Sh. Kulwant Singh, 1-Atwal House, Cantt Road, Jalandhar [PAN: AIKPK 9383L] (Appellant) (Respondent)

I.T.A. No. 635/Asr/2015 Assessment Year: 2011-12

The Income Tax Officer vs. Ajit Educational & Welfare (Exemptions),Ward Jalandhar Society, Patiala Road, Ajit Nagar, Sangrur [PAN: AACTA 5901A] (Appellant) (Respondent)

I.T.A. No. 670/Asr/2017 Assessment Year: 2010-11

Income Tax Officer, vs. Sh. Sakun Aggarwal, Garden Ward-6(3), Pathankot Colony, Mission Road, Pathankot [PAN: AHPPA 7621P] (Appellant) (Respondent)

C.O. No. 03/Asr/2018 (Arising out of ITA No. 670/Asr/2017) Assessment Year: 2010-11

Sh. Sakun Aggarwal, vs. Income Tax Officer, Garden Colony, Mission Road, Ward-6(3), Pathankot Pathankot [PAN: AHPPA 7621P] (Cross Obector) (Respondent)

Assessee by : Sh. Surinder Mahajan (C.A.) 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 assessee has also filed cross objection.

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.

The assessee name Sh. Sakun Aggarwal has filed a cross objection urging setting legal issues since we have dismissed the appeal of the revenue, the legal issues are urged by the assessee would be academic in nature and hence we decline to adjudicate them.

In the result, the appeals of the revenue and the cross objection of the assessee 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 (EXEMPTIONS), JALANDHAR vs. AJIT EDUCATIONAL & WELFARE SOCIETY, SANGRUR

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