INCOME TAX OFFICER -(EXEMPTION), LUCKNOW vs. M/S APS ACADEMY, LUCKNOW

ITA 470/LKW/2017Status: DisposedITAT Lucknow20 September 2019AY 2006-0716 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals were not maintainable as the tax effect did not exceed Rs. 50 lakhs, as per CBDT Circular No.17/2019. The penalty order was also found to be barred by limitation under Section 275(1)(a).

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) for AY 2006-07 and 2008-09. The assessee argued that the appeals were not maintainable due to CBDT's Circular No.17/2019, which set a monetary limit for filing appeals.

What were the issues?

Whether the Revenue's appeals were maintainable in light of the CBDT circular on monetary limits for appeals, and whether the penalty order was barred by limitation.

Which sections of the Income-tax Act were involved?

Section 268A,Section 275(1)(a),Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Smt. Alka Singh, D.R
For Respondent: Shri Rakesh Garg, Advocate

PER A. D. JAIN, V.P.: These two appeals are filed by the Revenue against the separate orders of the learned CIT(A)-4, Lucknow both dated 28/06/2017 pertaining to assessment years 2006-07 & 2008-09. ITA No.471/LKW/2017:

2.

At the outset, the ld. counsel for the assessee submitted that the tax effect involved in appeal No.471/Lkw/2017 does not exceed Rs.50 lakhs, hence this appeal filed by the Department is not maintainable in view of CBDT’s Circular No.17/2019, dated 8th August, 2019, F. No.270/Misc.142/2007-ITJ(Pt.) and is liable to be dismissed as such.

3.

We have heard the rival parties and have gone through the material placed on record. The Central Board of Direct Taxes, vide Circular No.17/2019

The order continues below.

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