ACIT, CHANDIGARH vs. M/S EMPEE MOTORS LTD., CHANDIGARH

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ITA 1074/CHANDI/2012Status: DisposedITAT Chandigarh23 August 2019AY 2009-106 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that in light of the CBDT Circular No. 17/2019, appeals where the tax effect is below Rs. 50 lakhs, and relief has been granted by the CIT(A), cannot be challenged before the Tribunal. The assessee's Cross Objection was dismissed as infructuous.

What were the facts?

The appeals filed by various Assessing Officers were against the relief granted by the CIT(A) in different assessment years. The tax effect in each appeal was below Rs. 50 lacs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the ITAT given the low tax effect and the applicability of the CBDT Circular. The secondary issue was the fate of the assessee's Cross Objection.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM

For Appellant: Shri Vineet Krishan
For Respondent: Smt. Chandrakanta, Sr.DR, Shri Vineet Krishan, Smt. Chandrakanta, Sr.DR, Shri Ashwani Kumar, Shri Ashwani Kumar, Smt. Chandrakanta, Sr.DR
Hearing: 21.08.2019Pronounced: 23.08.2019

Heard together (13 matters)

ITA No. 1074/CHD/2012
ITA 826/CHD/2013
ITA No. 617/CHD/2017
C.O. 47/CHD/2017
ITA No. 1265/CHD/2018
ITA No. 436/CHD/2019
ITA No. 756/CHD/2019
ITA No. 757/CHD/2019
ITA No. 758/CHD/2019
ITA No. 873/CHD/2019
ITA No. 895/CHD/2019
ITA No. 987/CHD/2019
ITA No. 1041/CHD/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश/ORDER PER DIVA SINGH

These 14 appeals filed by different Assessing Officers

question the correctness of the relief granted by the CIT(A) in the

respective years. The tax effect involved in each of these appeals

does not exceed Rs. 50 lacs. As a result of this fact in view of the

latest CBDT Circular No. 17/2019 [F.No.279/Misc.142/2007-

ITJ(Pt.)] dated 08.08.2019 these appeals and the lone Cross

Objection of the assessee have been specifically fixed for hearing.

Ms. Chandrakanta, Sr.DR in the light of the aforesaid Circular

agrees that in the respective appeals, the tax effect involved is

much below the stated limit of Rs. 50 lakh. The Cross Objection

which has been taken up for hearing emanate from the respective

order wherein relief has been granted by the CIT(A) and this being

supportive of the order passed is taken up for hearing accordingly.

2.

The tax effect involved is not in dispute. The applicability of

the aforesaid Circular to these appeals is also not disputed by the

Revenue. Accordingly, in the light of the aforesaid CBDT Circular

which has been followed in the order dated 14.08.2018 in ITA

1398/Ahd/2004 in the case of ITO Vs Dinesh Madhavlal Patel and 627 oth ers whe re in the ITAT addressing the backdrop of

the aforesaid CBDT Circular dated 08.08.2019 was pleased to

note “…what it means, in plain words, is that when a

Commissioner (Appeals) gives the taxpayer tax relief of upto Rs 50

ITA 1074/12 & 826/2013, 617/2017 & CO 47/2017, 1265/2018, 436/2019, 756/2019, 757/2019, 758/2019, 782|&783/2019, 873/2019, 895/2019, 987/2019 & 1041/CHD/2019 Page 6 of 6

lakhs in an appeal in an assessment year, the matter ends there

and the relief so granted by the Commissioner (Appeals) cannot be

challenged before this Tribunal…” The said precedent has also

been referred to by us in the order dated 22.08.2019 in ITSS

8/CHD/2004 in the case of ACIT Vs M/s Aradhna Knitwears Pvt.

Ltd. & others. Accordingly, on a consideration of facts and law,

we hold that these appeals of the Revenue are not maintainable.

The Cross Objection filed by the assessee is dismissed as

infructuous. Said order was pronounced in the Open Court at the

time of hearing itself.

3.

In the result, all the appeals of the Revenue are dismissed.

Order pronounced in the Open Court on 23rd August,2019.

Sd/- Sd/- ( अ�नपूणा� गु�ता ) ( �दवा �संह ) (ANNAPURNA GUPTA) (DIVA SINGH) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member “पूनम” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant – 2.��यथ�/ The Respondent -3.आयकर आयु�त/ CIT4.आयकर आयु�त (अपील)/ The CIT(A) 5.�वभागीय 1. ��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

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