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Income Tax Appellate Tribunal, CHANDIGARH BENCH ‘A’, CHANDIGARH
Before: SMT.DIVA SINGH & SMT.ANNAPURNA GUPTA
आदेश/ORDER Per Annapurna Gupta, Accountant Member: The above appeal has been preferred by the Revenue challenging the order passed by the Commissioner of Income Tax Appeals(in short referred to as CIT(A)) u/s 250(6) of the Income Tax Act,1961,(hereinafter referred to as “Act”).
At the outset it was pointed out that the CBDT vide its recent Circular No.17/2019 dated 8.8.2019 had enhanced the monetary limit for filing the appeals by the Department before the I.T.A.T. from Rs.20 lacs to Rs.50 lacs
2 ITA No.621/Chd/2019 A.Y. 2010-11
and the tax effect involved in the present appeal fell within
this specified limit, and thus was liable to be withdrawn by
the Department as per the said Circular.
The Ld. DR fairly admitted that the tax effect involved
in the above appeal did not exceed Rs.50 lacs..
We have heard the parties. The modification made by
the recent CBDT Circular No.17/2019 has been considered
by the ITAT ,Chandigarh Bench in the case of ACIT Vs. M/s
Alchemist Ltd. in ITA No.1142 & 1143/Chd/2012 dated
26.12.2019, wherein after going through the contents of
CBDT Circular No.17/2019 it was noted that it has effected
enhancement in monetary limits for filing the appeals by the
Department to Rs.50 lacs and also that the said
enhancement applied to pending appeals also when read
alongwith earlier CBDT Circular No.3/2018. The findings in
that case are as under:
“4. We have considered the contentions of the parties before us and have also gone through the CBDT Circular No.17/2019 dated 8/8/19, and have noted the enhancement in monetary limits for filing appeal by the department to the ITAT to Rs.50 lacs from the earlier limit of Rs. 20 lacs which was specified vide Circular No.3/2018.We have also noted that the CBDT has vide this circular modified only para 3 and 5 of its earlier circular No.3/2018 leaving all other para’s intact. Para 13 of the earlier circular dealt with applicability of the circular retrospectively to pending appeals also and read as under:
3 ITA No.621/Chd/2019 A.Y. 2010-11
“13. This Circular will apply to SLPs/appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/cross objections/ references. Pending appeals below the specified tax limits in para 3 above may be withdrawn/ not pressed.” 5. Since this para has not been modified by the recent circular, the enhanced monetary limits specified in the recent circular will apply to the pending appeals also. In view of the CBDT Circular No. 17/2019 (supra) read alongwith Circular No.3/2018,the present appeals of the Revenue is dismissed due to low tax effect.” 5. Accordingly, In view of the CBDT Circular
No.17/2019 read alongwith CBDT Circular No.3/2018, the
present appeal of the Revenue stand dismissed as
withdrawn.
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 filed by the Revenue is
dismissed.
Order pronounced in the Open Court.
Sd/- Sd/- �दवा �संह अ�नपूणा� गु�ता (ANNAPURNA GUPTA) (DIVA SINGH) �याय�क सद�य/ Judicial Member लेखा सद�य/ Accountant Member �दनांक /Dated: 29th August, 2019 *रती*
4 ITA No.621/Chd/2019 A.Y. 2010-11
आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to :
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