INCOME-TAX OFFICER, WARD - 2(3), PUNE vs. SMT. RADHIKA BALASAHEB NIKAM, PUNE

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ITA 1814/PUN/2017Status: DisposedITAT Pune22 August 2019AY 2008-095 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the revised monetary limits for filing appeals, enhanced to ₹50 lakhs, apply retrospectively to pending appeals. Therefore, appeals with a tax effect below this limit are not maintainable.

What were the facts?

The Revenue filed appeals before the ITAT where the tax effect was less than ₹50 lakhs. The assessee pointed out that revised monetary limits for filing appeals made these appeals not maintainable.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

For Appellant: Shri Sheshank Deogadkar
For Respondent: Shri B.C. Malakar
Hearing: 13.08.2019Pronounced: 22.08.2019

Heard together (5 matters)

ITA No.1810/PUN/2017
ITA No.1814/PUN/2017
ITA No.1841/PUN/2017
ITA No.1852/PUN/2017
ITA No.1868/PUN/2017

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

आदेश / ORDER PER SUSHMA CHOWLA, JM:

Out of this bunch of appeals, four appeals filed by Revenue are against consolidated order of CIT(A)-3, Pune, dated 06.03.2017 relating to assessment year 2008-09 against respective orders passed under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (in short ‘the Act’). The Revenue has also filed an appeal in the case of M/s. Amcon Constructions against order of CIT(A)-3, Pune, dated 14.03.2017 relating to assessment year 2011-12 against order passed under section 143(3) r.w.s. 147 of the Act.

2.

The present bunch of appeals filed by Revenue were taken up for hearing. On perusal of record, it transpires that tax effect in the present set of appeals is less than ₹ 50 lakhs. The learned Authorized Representative for the

ITA No.1810/PUN/2017 & Ors 4 Pratik A. Nikam & Ors

assessee pointed out that because of revision in the monetary limit in filing the appeals by the Department before the Tribunal, the present appeals would not be maintainable. In this regard, he placed reliance on CBDT Circular No.17/2019.

3.

Despite service, none appeared on behalf of assessee in the case of M/s. Amcon Constructions. However, since the tax effect involved is less than monetary limits prescribed by CBDT (supra), we proceed to decide the same also after hearing the learned Departmental Representative for the Revenue.

4.

The learned Departmental Representative for the Revenue fairly conceded that tax effect in the present appeals is less than ₹ 50 lakhs.

5.

We have heard the rival contentions and perused the record. We proceed to decide the appeals on the surmise that because of revision in monetary limits for filing of appeals before the Tribunal i.e. where the monetary limits have been enhanced to ₹ 50 lakhs in each of the appeals vide Circular (supra), no appeal is maintainable where the tax effect is less than ₹ 50 lakhs. We have perused the assessment records and find that in all the cases, tax effect is admittedly, less than ₹ 50 lakhs. The enhancement in the monetary limits is squarely applicable not only to the appeals to be filed but also applies retrospectively. The proposition laid down by the Ahmedabad Bench of Tribunal in ITO Vs. Dinesh Madhavlal Patel in ITA No.1398/Ahd/2004, relating to assessment year 1998-99 and 627 others, vide consolidated order dated 14.08.2019, held that enhancement limits would not only apply to the appeals to be filed in future but it is also equally applicable to the appeals pending for disposal as on now. It may also be pointed out that CBDT has further vide

ITA No.1810/PUN/2017 & Ors 5 Pratik A. Nikam & Ors

letter dated F.No.279/Misc/M-93/2018-ITJ(Pt), dated 20th August, 2019 has clarified that the said Circular would apply to pending appeals also.

6.

The Hon'ble Supreme Court in the case of CIT Vs. M/s. Hongkong and Shanghai Banking Corporation Ltd. in Special Leave Petition (Civil) Diary No.25086/2019, vide judgment dated 16.08.2019 has also applied the provisions of said Circular to an appeal pending before it and dismissed the same on account of low tax effect i.e. less than revised limit of ₹ 2 crores. In view thereof, we hold that present appeals are not maintainable because of low tax and the same are dismissed.

7.

In the result, all the appeals of Revenue are dismissed.

Order pronounced on this 22nd day of August, 2019.

Sd/- Sd/- (ANIL CHATURVEDI) (SUSHMA CHOWLA) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक Dated : 22nd August, 2019. GCVSR आदेश की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to : अऩीऱाथी / The Appellant; 1. प्रत्यथी / The Respondent; 2. आयकर आयुक्त(अऩीऱ) / The CIT(A)-3, Pune; 3. 4. The Pr.CIT-2, Pune; ववबागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे “फी” / DR 5. ‘B’, ITAT, Pune; 6. गार्ड पाईऱ / Guard file. आदेशािुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे/ ITAT, Pune

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