ASSISTANT COMMISSIONER OF INCOME TAX, AURANGABAD vs. M/S. SUNIL HITECH ENGINEERS LTD, MUMBAI

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ITA 630/PUN/2017Status: DisposedITAT Pune27 March 2019AY 2012-134 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that the CBDT circular mandates that appeals with a tax effect below Rs. 20.00 lakh should not be filed or should be withdrawn. Therefore, the appeal was dismissed without considering the merits.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect involved in the appeal was less than the revised monetary limit of Rs. 20.00 lakh set by CBDT Circular No. 03 of 2018. The assessee did not appear.

What were the issues?

Whether the Revenue's appeal should be dismissed due to a low tax effect as per CBDT circular, despite the merits of the case.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sudhendu Das

आदेश / ORDER PER R.S.SYAL, VP :

This appeal filed by the Revenue is directed against the order dated 12-12-2016 passed by the CIT(A)-22, Mumbai in relation to the assessment year 2012-13.

2 ITA No.630/PUN/2017 M/s. Sunil Hitech Engineers Ltd.,

2.

There is no appearance from the side of the assessee despite

service of notice.

3.

Heard the ld. DR and perused the relevant material on record.

Pursuant to the mandate of section 268A, the CBDT has issued

Circular No. 03 of 2018, dated 11th July, 2018 with retrospective

effect, revising the monetary limit to Rs.20.00 lakh for not filing

appeals by the Revenue before the Tribunal. It is an admitted

position on behalf of the Revenue that the tax effect involved in the

instant appeal is less than Rs.20,00,000/-. The ld. D.R., although

supported the order of the Assessing Officer, but could not

controvert the fact that tax effect involved in this appeal is less

than the stipulated amount. Going by the prescription of the

aforenoted Circular, it is palpable that the Instruction is applicable

to the pending appeals also with retrospective effect and there is a

clear-cut direction to the Department to withdraw or not press such

appeals filed before the ITAT, wherein tax effect is less than

Rs.20,00,000/-. We are, therefore, of the view that the Revenue

should have either not filed the instant appeal before the Tribunal

or withdrawn the same as the tax effect in this appeal is admittedly

3 ITA No.630/PUN/2017 M/s. Sunil Hitech Engineers Ltd.,

less than the stipulated amount. Accordingly, we dismiss the

instant appeal without going into merits of the case.

4.

In the result, the appeal of the Revenue stands dismissed.

Order pronounced in the Open Court on 27th March, 2019.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 27th March, 2019 सतीश आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-22, Mumbai 4. The Pr. CIT-14, Mumbai िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “बी” / DR ‘B’, ITAT, Pune; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

ITA No.630/PUN/2017 M/s. Sunil Hitech Engineers Ltd.,

Date 1. Draft dictated on 26-03-2019 Sr.PS 2. Draft placed before author 26-03-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

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