What did the Tribunal hold?

The ITAT held that the appeal filed by the Department was not maintainable due to the revised monetary limit for filing appeals by the Department before the ITAT. The appeal was dismissed due to low tax effect.

The Revenue filed an appeal before the ITAT against the order of the CIT(A). The appeal was filed for the assessment year 2007-08.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT in light of the CBDT's revised monetary limits for filing appeals.

ITO vs M/S Travelmatics Pvt. Ltd. | ITAT Chandigarh 2019

आदेश/Order

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 10.08.2018 of the Commissioner of Income Tax (Appeals)-1, Chandigarh [hereinafter referred to as ‘CIT(A)’].

It is noticed that this appeal filed by the Department is not maintainable in view of the recent Circular No. 17/2019 dt. 08/08/2019 issued by CBDT, wherein, the monetary limit for filing the appeals by the Department before the ITAT has been increased to Rs. 50,00,000/-

ITA No. 1352/Chd/2018- M/s Travelmatics Pvt. Ltd, Chandigarh 2 from Rs. 20,00,000/- as specified in the earlier circular No. 3/2018

dated 11.07.2019.

It has been further clarified by the CBDT vide F.No.

279/Misc./ITJ dated 20.08.2019 that the revised monetary limit

mentioned in Circular No. 17 of 2019 is applicable to all the pending

SLPs/ appeals/ cross-objections / references and that all such pending

appeals within the revised limit shall be withdrawn by the Department

on or before 31.10.2019.

In view of the aforesaid discussion, the present appeal filed

by the Department is dismissed due to low tax effect. It is,

however, clarified that the dismissal of the above appeal shall not be

taken to be affirmation of the order of the CIT(A) on merits. The legal

issue raised by the Revenue is being left open to be adjudicated in an

appropriate case.

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

Order dictated and pronounced in the Open Court immediately on

completion of hearing.

Sd/- Sd/- (अ�नपूणा� गु�ता / ANNAPURNA GUPTA) (संजय गग� / SANJAY GARG) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member

Dated : 31.10.2019 “आर.के.”

ITA No. 1352/Chd/2018- M/s Travelmatics Pvt. Ltd, Chandigarh 3 आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar

ITO, W-1(3), CHANDIGARH vs. M/S TRAVELMATICS PVT. LTD., CHANDIGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

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