DEPUTY COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW vs. SHRI FURQUAN ALI, LUCKNOW

ITA 650/LKW/2018Status: DisposedITAT Lucknow20 September 2019AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue in limine. This was based on the CBDT Circular which is binding on the Departmental Authorities, and the tax effect being below the prescribed limit.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in dispute was less than Rs. 20 lakhs. The CBDT Circular No. 3/2018 directs that no appeal should be filed before the Tribunal if the tax effect does not exceed Rs. 20 lakhs.

What were the issues?

Whether the Revenue's appeal should be dismissed due to low tax effect as per CBDT circular, without considering the merits of the case.

Which sections of the Income-tax Act were involved?

Section 268A

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

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

For Appellant: Shri C.K. Singh, DR
For Respondent: Shri Rakesh Garg, Advocate
Hearing: 30/01/2019Pronounced: 31/01/2019

PER: A.D. JAIN, VICE PRESIDENT:

This appeal has been filed by the Revenue against the order of the ld. CIT(A)-I, Lucknow, dated 11/10/2017 for Assessment Year 2014-15. 2. We note that in this appeal filed by the Revenue, the tax effect on the income in dispute is less than Rs.20 lakhs.

3.

The Central Board of Direct Taxes, vide Circular No. 3/2018 dated 11th July, 2018 file no.279 of Misc.142/2007-ITJ (PT), has issued the direction in supersession of the Instruction No.21/2015 dated 10th December, 2015 in consonance with the power entrusted under section 268A of the Income Tax Act, 1961 that no appeal should be filed before the Tribunal in case the tax effect does not exceed Rs.20 lakhs. The "tax effect" in this regard means the difference between the ta

The order continues below.

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