What did the Tribunal hold?

The Tribunal held that the appeal is not maintainable as the tax effect is below the limit prescribed by CBDT Circular No. 21/2015 and does not fall under any exception. Therefore, the appeal is dismissed.

The Revenue filed an appeal against the order of the CIT(A) for AY 2012-13. The assessee submitted that the appeal should be dismissed due to low tax effect.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect is below the prescribed limit as per CBDT circular.

ITO vs Novel Spent Acid Management | ITAT Ahmedabad 2018

Income Tax Appellate Tribunal, “ B ” BENCH, AHMEDABAD

Before: SHRI N.K. BILLAIYA & SHRI MAHAVIR PRASAD

Hearing: 15/01/2018

आदेश / O R D E R

PER MAHAVIR PRASAD, JUDICIAL MEMBER : This is an appeal by the department against the order of the Commissioner of Income Tax(Appeals)-9, Ahmedabad, vide appeal no.CIT(A)-9/346/ITO(OSD), Exemption-1/14-15 dated 21/10/2015 for the Assessment Year (AY) 2012-13.

At the outset, the ld. Counsel for the assessee submitted that the appeal of the Revenue needs to be dismissed on account of low tax effect. Ld. Departmental Representative fairly admitted that the tax effect is less than the limit of Rs.10 Lacs prescribed in the CBDT Circular No.21 of 2015 dated 10.12.2015.

ITA No.3523/Ahd/2015 DCIT Vs. Novel Spend Acid Management. Asst.Year –2012-13 - 2 - 3. We have heard and perused the material available on record. We find that prima-facie this appeal of the Revenue is not maintainable in view of CBDT Circular No. 21/2015 in F.No.279/Misc. 142/2007-ITJ (Pt) dated 10th December 2015, vide which it has been provided that if the tax effect by virtue of the Commissioner of Income-tax (Appeals)’s order is below Rs. 10 lacs, then that order would not be challenged before the Tribunal in further appeal. The Board has provided exceptions at clause (8) of the Instructions wherein it has been provided that these instructions will not be applicable, if vires of any provisions has been quashed by impugned order or addition was made on some audit objections or the addition relates to undisclosed foreign assets/bank accounts, etc. We find that the present case does not fall within the exception clause and the tax is less than Rs.10 lacs. Therefore, the present appeal is not maintainable and hence dismissed.

In the result, the appeal filed by the Revenue is dismissed. This Order pronounced in Open Court on 15/01/2018

Sd/- Sd/- एन.के. �ब�लैया महावीर �साद (लेखा सद�य) (�या�यक सद�य) ( MAHAVIR PRASAD ) ( N.K. BILLAIYA ) ACCOUNTANT MEMBER JUDICIAL MEMBER

Ahmedabad; Dated 15/01/2018 Priti Yadav, sr.PS

ITA No.3523/Ahd/2015 DCIT Vs. Novel Spend Acid Management. Asst.Year –2012-13 - 3 -

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(Exemptions)-9, Ahmedabad. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy//

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 15/01/2018. 2. Date on which the typed draft is placed before the Dictating Member …15/01/2018 3. Other Member… 4. Date on which the approved draft comes to the Sr.P.S./P.S…………….. 5. Date on which the fair order is placed before the Dictating Member for pronouncement…… 6. Date on which the fair order comes back to the Sr.P.S./P.S……. 7. Date on which the file goes to the Bench Clerk………………… 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order………………

THE ITO, (OSD) (EXEMPTION)-1, AHMEDABAD vs. NOVEL SPENT ACID MANAGEMENT, AHMEDABAD

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