What did the Tribunal hold?

The Tribunal held that the appeals were not maintainable as per CBDT Circular No. 17/2019, which bars appeals with a tax effect not exceeding Rs. 50,00,000. The Revenue was granted liberty to seek recall if exceptions applied.

The Revenue Department filed appeals before the Income Tax Appellate Tribunal against orders passed by the CIT(A). The tax effect in each of these appeals was below Rs. 50,00,000.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the Tribunal due to the monetary limit prescribed by CBDT circulars.

ITO vs Stitch Creation (P) Ltd., 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

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.462/Asr/2018 Assessment Year:2009-10

Income Tax Officer Vs. Sh. Jagjit Singh Jabble Ward-3(4), Jalandhar S/o Mohinder Singh, 373/8, Central Town, Jalandhar [PAN:AGFPJ 2411B] (Appellant) (Respondent)

ITA No.43/Asr/2018 Assessment Year:2009-10

Income Tax Officer Vs. Sh. Sadhu Singh, Ward-2, Phagwara. S/o Jawala Singh, Through Legal Heir Sh. Lakhbir Singh, S/o Sh. Sadhu Singh, VPO Cheema Kalan, Phillaur Road, Nurmahal, Tehsil Phillaur [PAN:CZKPS 0054D] (Appellant) (Respondent)

ITA No.568/Asr/2015 Assessment Year:2007-08

Income Tax Officer Vs. Sh. Sher Singh Ghubaya, Ward-II(5), Abohar S/o Sh. Narain Singh, Vill. Ghubaya, Teh-Jalalabad [PAN:ASHPS 0525R] (Appellant) (Respondent)

ITA No.555/Asr/2015 Assessment Year:2007-08

Income Tax Officer Vs. Sh. Chiranji Lal Garg, Ward-I(1), Bathinda #392, Urban Estate, Model Town, Bathinda [PAN:ACRPG 4525D] (Appellant) (Respondent)

ITA No.438/Asr/2011 Assessment Year:2003-04

Income Tax Officer Vs. M/s. Vivek Prints, Ward-4(4), Amritsar Batala Road, Amritsar [PAN:AAAFV 9902G] (Appellant) (Respondent)

ITA Nos.244 & 245/Asr/2016 Assessment Years:2008-09 & 2009-10

Income Tax Officer Vs. Sh. Dharminder Mittal Ward-3(2), Ferozepur 55, Jhoke Road, Ferozepur Cannt. [PAN:AHBPM 1655R] (Appellant) (Respondent)

ITA Nos.246 & 247/Asr/2016 Assessment Years:2008-09 & 2009-10

Income Tax Officer Vs. Smt. Anita Mittal Ward-3(2), Ferozepur W/o Sh. Dharminder Mittal 55, Jhoke Road Ferozepur Cannt. [PAN:ADIPM 7293A] (Appellant) (Respondent)

ITA No.473/Asr/2016 Assessment Year:2010-11

Income Tax Officer Vs. Stitch Creation (P) Ltd. Ward-5(5), Amritsar 66-F, Nehru Shopping Complex Lawrence Road, Amritsar [PAN:AAJCS 1500P] (Appellant) (Respondent)

Appellant by: Sh. Charan Dass (Ld. DR) Respondent by: S/Sh. J.S. Bhasin (Adv.) P.N.Arora (Adv.) & Sauravh Magow (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 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 INCOME TAX OFFICER, AMRITSAR. vs. STITCH CREATION (P) LTD., AMRITSAR.

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