ASSISTANT COMMISSIONER OF INCOME TAX vs. LOKNAYAK JAYPRAKASH NARAYAN SHETKARI SAHAKARI SOOT GIRNI LTD., NANDURBAR

ITA 2711/PUN/2016Status: DisposedITAT Pune06 March 2019AY 2012-132 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 appeal filed by the Revenue was not maintainable due to the tax effect being below the monetary limit prescribed by the CBDT Circular. Therefore, the appeal was dismissed without going into the merits of the grounds raised.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect involved in the appeal was below Rs. 20 lakhs. The assessee was not represented, and the appeal was decided based on the material on record and the submissions of the Revenue's representative.

What were the issues?

The primary issue was the maintainability of the appeal before the ITAT based on the monetary limit for tax effect as per CBDT Circular No. 03/2018.

Which sections of the Income-tax Act were involved?

Not Applicable

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: 06.03.2019Pronounced: 06.03.2019

PER D. KARUNAKARA RAO, AM: This appal is filed by the Revenue against the order of CIT(A)-1, Nashik dated 22.09.2016 for the Assessment Year 2012-13. 2. Before us, none to represent the assessee despite service of notice by the ITAT. Therefore, this appeal is being decided on the basis of material available on record and after hearing of the ld. DR.

It is seen 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.

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.

After considering the submission of the ld. DR, 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).

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on 06th day of March, 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 : 06th March, 2019. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

""यथ" / The Respondent.

2.3.

The CIT(A)-1, Nashik.

The CCIT, Nashik. ि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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