DCIT vs. MILLIPORE INDIA PVT. LTD.,

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ITA 165/BANG/2013Status: DisposedITAT Bangalore06 January 2022AY 1998-993 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the tax effect being below the monetary limit prescribed by CBDT circulars. The circulars were also noted to apply retrospectively to pending appeals.

What were the facts?

The assessee appealed against two orders of the CIT(A) for AYs 1997-98 and 1998-99. The Tribunal had previously allowed the Revenue's appeals, reversing the CIT(A)'s order on the validity of proceedings under Section 147. The High Court quashed the Tribunal's order and remanded the matter back.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the Tribunal based on CBDT circulars regarding monetary limits for appeals. The validity of initiating assessment proceedings under Section 147 was also a background issue.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI N. V. VASUDEVAN & SHRI CHANDRA POOJARI

For Appellant: Shri. Ashok A Kulkarni, Advocate
For Respondent: Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bangalore, Shri. Ashok A Kulkarni, Advocate
Hearing: 13.01.2022Pronounced: 13.01.2022

Per N. V. Vasudevan, Vice President These are appeals by the assessee against 2 orders both 04.09.2012 of CIT(A)-3, Bengaluru, relating to Assessment Years 1997-98 and 1998-99. Originally these appeals were decided by an order dated 13.09.2015 whereby the appeals of the Revenue were allowed reversing the order of the CIT(A) that the initiation of proceedings under section 147 of the Income Tax Act, 1961 were not valid. The assessee filed appeal before the Hon’ble Karnataka High Court against the aforesaid order of the Tribunal for both Assessment Years 1997-98 and 1998-99. The Hon’ble Karnataka High Court quashed the order of the Tribunal and remanded the matter back to the Tribunal with a direction to decide the issue with regard to opening of the assessment afresh by a speaking order. Pursuant to the order of the Hon’ble Karnataka High Court dated 14.12.20220, these appeals were listed for hearing today.

2.

Learned Counsel for the assessee brought to our notice that the tax effect in these appeals is less than the monetary limit of Rs.50 lakhs fixed by the CBDT in Circular No.17/2019, dt.08.08.2019, which is in supersession of its Circular No.03/2018 dt.11.07.2018 and Amendment dated 20.08.2018, in relation to filing of appeal before the Income Tax Appellate Tribunal. Taking into consideration the above, and also the fact that the CBDT Circular under reference applies retrospectively even to pending appeals, we hold that the above listed appeals filed by the Revenue is not maintainable and liable to be dismissed in limine. If for any reason the Revenue feels that the CBDT Circular in question is not applicable to the present appeals, the Revenue is at liberty to apply for recall of this order and such application will be considered on merits.

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