What did the Tribunal hold?

The Tribunal noted that CBDT Circular No. 03/2018 revised the monetary limits for filing appeals retrospectively. As the tax effect was below the revised limit, the appeal was dismissed.

The Revenue filed an appeal before the ITAT concerning the assessment year 2013-14. The tax effect involved in the appeal was less than Rs. 20.00 lacs.

What were the issues?

The primary issue was whether the appeal filed by the Revenue was maintainable given the revised monetary limits for appeals stipulated by the CBDT.

DCIT vs M/S D.S. Enterprises, Jalandhar | ITAT Amritsar 2019

Income Tax Appellate Tribunal, Camp Bench at Jalandhar

Before: Shri N.K. Saini & Shri Ravish Sood

For Appellant: Shri Bhavani Shankar, D.R

For Respondent: Shri Sudhir Sehgal, A.R

Hearing: 08.01.2019Pronounced: 08.01.2019

P a g e | 1 ITA No. 264/Asr./2017 A.Y. 2013-14 The Deputy Commissioner of Income Tax Vs. M/s D.S. Enterprises IN THE INCOME TAX APPELLATE TRIBUNAL Camp Bench at Jalandhar Before Shri N.K. Saini, Vice President and Shri Ravish Sood, Judicial Member ITA No.264/Asr./2017 (Assessment Years: 2013-14)

The Deputy Commissioner of M/s D.S. Enterprises, Income Tax, Central Circle-II, MBD House, Railway Road, Vs. Jalandhar Jalandhar

PAN – AAEFD7499N (Appellant) (Respondent)

Appellant by: Shri Bhavani Shankar, D.R. Respondent by: Shri Sudhir Sehgal, A.R Date of Hearing: 08.01.2019 Date of Pronouncement: 08.01.2019

O R D E R PER RAVISH SOOD, JM The captioned appeal filed by the Revenue pertaining to assessment year 2013-14 is directed against the order passed by CIT(A)-1, Jalandhar, dated 20.03.2017, which in turn arises from the order passed by the Assessing Officer under Sec.143(3) of the Income Tax Act, 1961 (in short ‘the Act’), dated 22.03.2016.

On a perusal of the records it stands revealed that the tax effect involved in this appeal is less than Rs.20.00 lacs. The ld. Departmental Representative (for short ‘D.R’) on being confronted admitted the said factual position.

We find that the CBDT vide its Circular No.03/2018, dated 11/07/2018 has revised the monetary limits for filing of appeals by the Department before the Tribunal, retrospectively. Since the tax effect in

P a g e | 2 ITA No. 264/Asr./2017 A.Y. 2013-14 The Deputy Commissioner of Income Tax Vs. M/s D.S. Enterprises dispute in the captioned appeal is admittedly below the monetary limit of Rs.20.00 lacs specified in the CBDT Circular No. 03/2018, dated 11/07/2018, therefore, the same is dismissed as not maintainable.

In the result, appeal of the Revenue is dismissed. Order pronounced in the open court on 08 01.2019

Sd/- Sd/- (N.K. Saini) (Ravish Sood) Vice President Judicial Member Place: Jalandhar; Date: 08.01.2019 Ps. Rohit आदेशक��त�ल�पअ�े�षत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��यथ�/ The Respondent. 2. आयकरआयु�त(अपील) / The CIT(A)- 3. आयकरआयु�त/ CIT 4. �वभागीय��त�न�ध, आयकरअपील�यअ�धकरण/ DR, 5. ITAT, Camp Bench, Jalandhar गाड�फाईल / Guard file. 6. स�या�पत��त //True Copy// आदेशानुसार/ BY ORDER, उप/सहायकपंजीकार (Dy./Asstt. Registrar) आयकरअपील�यअ�धकरण /ITAT, Camp Bench, Jalandhar

P a g e | 3 ITA No. 264/Asr./2017 A.Y. 2013-14 The Deputy Commissioner of Income Tax Vs. M/s D.S. Enterprises

Sr.No. Details Date Initials Designation 1 Draft dictated on Sr.PS/PS 2 Draft Placed before author Sr.PS/PS 3 Draft proposed & placed before the JM/AM Second Member 4 Draft discussed/approved by Second JM/AM Member 5 Approved Draft comes to the Sr.PS/PS 08.1.19 Sr.PS/PS 6 Kept for pronouncement on 08.1.19 Sr.PS/PS 7 File sent to the Bench Clerk 19.1.19 Sr.PS/PS 8 Date on which the file goes to the Head clerk 9 Date on which file goes to the AR 10 Date of Dispatch of order

D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR vs. M/S D.S. ENTERPRISES, JALANDHAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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