INCOME-TAX OFFICER, JALNA vs. MORESHWAR MAHILA PRATHMIK GRAHAK PAT SANSTHA MARYADIT, JALNA

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ITA 940/PUN/2017Status: DisposedITAT Pune02 July 2019AY 2012-133 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 decided to proceed without the assessee's presence. Citing the CBDT circular on revised monetary limits for appeals, the Tribunal deemed the appeal withdrawn/not pressed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). Despite notice, the assessee did not appear. The tax effect in the appeal was below the monetary limit prescribed by a CBDT circular.

What were the issues?

Whether the appeal filed by the Revenue is maintainable in light of the CBDT circular revising monetary limits for appeals.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri M.K. Verma
Hearing: 02.07.2019Pronounced: 02.07.2019

आदेश / ORDER

PER SUSHMA CHOWLA, JM:

The appeal filed by Revenue is against order of CIT(A)-1, Aurangabad, dated 24.01.2017 relating to assessment year 2012-13 against order passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’).

ITA No.940/PUN/2017 2

2.

Despite service of notice, none appeared on behalf of assessee nor any application was moved for adjournment. However, since the tax effect involved in the present appeal is less than monetary limit prescribed by CBDT, we proceed to decide the present appeal after hearing the learned Departmental Representative for the Revenue.

3.

The CBDT vide Circular No.3/2018, dated 11.07.2018 has revised the monetary limits for filing of appeals by the Department before the Tribunal with retrospective effect. The tax effect in dispute in the captioned appeal is stated to be below the monetary limit of ₹ 20.00 lakhs specified in the CBDT Circular dated 11.07.2018 (supra).

4.

In this background, the learned Departmental Representative for the Revenue was required to state his position; he has not referred to any material which would show that the captioned appeal is protected by any of the exceptions provided in para 10 of the Circular (supra).

5.

Without going into the merits of the issues raised in the captioned appeal, this appeal is deemed to be withdrawn/not pressed as its filing is in contravention of the CBDT Circular dated 11.07.2018 (supra). Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para 10 of the Circular (supra).

ITA No.940/PUN/2017 3

6.

In conclusion, by applying the CBDT Circular dated 11.07.2018 (supra), the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.

7.

In the result, the appeal of Revenue is dismissed.

Order pronounced on this 2nd day of July, 2019.

Sd/- Sd/- (ANIL CHATURVEDI) (SUSHMA CHOWLA) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक Dated : 2nd July, 2019. GCVSR आदेश की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to : 1. अऩीऱाथी / The Appellant; प्रत्यथी / The Respondent; 2. आयकर आयुक्त(अऩीऱ) / The CIT(A)-1, Aurangabad; 3. 4. The Pr.CIT-1, Aurangabad; 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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