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Income Tax Appellate Tribunal, PATNA BENCH, PATNA
Before: SHRI CHANDRA MOHAN GARG, JM & SHRI L.P. SAHU, AM
per the amendment carried out by the CBDT in Circular No.17/2019,
dated 8th August, 2019, or any of the conditions etc. as available in the
amended para 10 of Circular No.3/2018, dated 20th August, 2018.
Accordingly, the appeal of the Revenue deserves to be dismissed.
In the result, the appeal of the Revenue is dismissed
Order pronounced in the open court on /09/2019.
This appeal is filed by the Revenue against the order passed by learned CIT(A), Sambalpur for the assessment year 2012-13. 2. Heard both the parties and perused the record. 3. During the course of hearing, the Ld. DR submitted that there is no doubt that tax effect involved in the appeal is less than Rs.20 lakhs, thus, bound by the departmental instruction, the appeal has to be withdrawn. However, attention was invited to para 10 of the Circular No. 3/2018,
dated 11th July, 2018, which has been modified by Circular dated 20th
August, 2018 and in terms of the said modification the Departmental
Representatives made a prayer that permission to pray for recall of the
order may be granted in case any of the conditions in the reports made
available by the A.O. subsequently, show that the issues were required to
be contested. The modified para is extracted hereunder: “10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect: (a) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or (b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or (c) Where Revenue Audit objection in the case has been accepted by the Department, or (d) Where addition relates to undisclosed foreign income/undisclosed foreign assets (including financial assets)/ undisclosed foreign bank account. (e) Where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ED/DRI/SFIO/ Directorate General of GST Intelligence (DGGI). (f) Cases where prosecution has been filed by the Department and is pending in the Court. ”
Going by the prescription of Circular No. 3/2018, dated 11th July,
2018, we are 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 the appeal is admittedly less than the prescribed limit, i.e., Rs.
20,00,000/- for not filing the appeals. Accordingly, we dismiss the appeal
filed by the Revenue without going into merits of the case. However, it is
made clear that the Department is at liberty to file Miscellaneous Application, if the tax effect is found to be more than the prescribed limit of Rs.20,00,000/- or any of the conditions etc., as available in the amendment carried out in para 10 of Circular No. 3/2018, dated 20.08.2018, is made out. Accordingly, the appeal of the Revenue deserves to be dismissed. 5. In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on 18 /09/2019. Sd/- Sd/- (C.M.GARG) (L.P.SAHU) �या�यक सद�य / JUDICIAL MEMBER लेखा सद�य / ACCOUNTANT MEMBER पटना /Patna; �दनांक Dated :18/09/2019 S.Sinha. (PS) आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant- . 1. ��यथ� / The Respondent- 2. 3. आयकर आयु�(अपील) / The CIT(A), आयकर आयु�त / CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पटना / DR, ITAT, Patna 5. गाड� फाईल / Guard file. 6. स�या�पत ��त //True Copy//
आदेशानुसार/ BY ORDER,
( Private Secretary) आयकर अपील�य अ�धकरण, पटना / ITAT, Patna