INCOME TAX OFFICER vs. BABURAO NARAYANRAO SABDE, (HUF), LATUR

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ITA 24/PUN/2017Status: DisposedITAT Pune01 August 2019AY 2010-112 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 tax effect was indeed below Rs. 20 lakhs and therefore, the appeal was not maintainable in view of the CBDT Circular. The appeal was dismissed without going into the merits of the case.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee contended that the tax effect involved was below Rs. 20 lakhs, making the appeal not maintainable as per CBDT Circular No. 03/2018.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the monetary limit prescribed by the CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI D. KARUNAKARA RAO, AM & SHRI VIKAS AWASTHY, JM

Hearing: 01.08.2019Pronounced: 01.08.2019

PER D. KARUNAKARA RAO, AM: This appeal is filed by the Revenue against the order of the CIT(A)- 2, Aurangabad dated 04.10.2016 for the assessment year 2010-11. 2. Before us, ld. counsel for the assessee submitted that the tax effect involved in the grounds raised by the Revenue is below Rs.20 lakhs. Therefore, in view of the latest CBDT Circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018 which is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable.

3.

The ld. DR fairly admitted that the tax effect involved in the impugned appeal is less than Rs.20 lakhs and therefore, the appeal filed by the Revenue has to be dismissed.

2

4.

After hearing both the sides, we find the tax effect involved in the grounds raised by the Revenue in the impugned appeal is admittedly below Rs.20 lakhs. Therefore, the appeal filed by the Revenue is not maintainable in view of the CBDT Circular No.3/2018, dated 11.07.2018 which has revised the monetary limits for filing of appeals by the Department before the Tribunal with retrospective effect. As per the said Circular (supra), the monetary limit of tax effect for filing of appeals before the Tribunal by the Department has been raised to Rs.20 lakhs. We find the tax effect in the present appeal is below Rs.20 lakhs. Therefore, without going into the merits of the issues/grounds, the present appeal is dismissed as the said appeal is in contravention of the CBDT Circular dated 11-07-2018 (supra).

5.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on 01st day of August, 2019. (िवकास अव"थी /VIKAS AWASTHY) (डी. क"णाकरा राव/D. KARUNAKARA RAO) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 01st August, 2019. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The CIT(A)-2, Aurangabad.

4.

The Pr. CIT-2, Aurangabad. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “ए” ब"च, 5. पुणे / DR, ITAT, “A” Bench, Pune. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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