INCOME TAX OFFICER, WARD-3, NIZAMABAD vs. DILIP PAWAR, HYDERABAD

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ITA 1404/HYD/2018Status: DisposedITAT Hyderabad03 August 2018AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that CBDT Circular No. 3/2018 mandates that appeals with a tax effect below Rs. 20 lakh should not be filed. Therefore, the appeal was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2015-16. The tax effect in the appeal was less than Rs. 20 lakh.

What were the issues?

Whether an appeal filed by the Revenue before the ITAT is maintainable when the tax effect is below the monetary limit prescribed by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCH “B”, HYDERABAD

Before: SMT. P. MADHAVI DEVI & SHRI S. RIFAUR RAHMAN

For Respondent: DR Assessee by: None
Hearing: 03.08.2018Pronounced: 03.08.2018

PER S. RIFAUR RAHMAN, A.M.:

This appeal filed by the revenue is directed against the order dated 26.04.2018 of CIT(A)-5, Hyderabad for 2015-16.

2.

It is stated before us that the tax effect in this appeal is less than Rs.20 lakh and therefore the Circular No.3/2018 dated 11.07.2018 issued by the Central Board of Direct Taxes (CBDT) in exercise of its power vested under Sec. 268A(1) of the I.T. Act comes into play, wherein, the monetary limit for filing the appeals by the Revenue before the ITAT and various High Courts as well as Apex Court are revised with an object of the reducing the tax litigation. Vide para 3 of the said circular (supra), it is stated that in cases where the tax effect in the appeals to be filed before the Appellate Tribunal does not

exceed Rs.20 lakh, the appeals should not be filed. Thus, taking a note of CBDT Circular No. 03/2018, dated 11.07.2018 and considering the fact that the tax effect in the instant appeal is less than Rs.20 lakh, the present appeal deserves to be dismissed as not pressed/not maintainable. However, we make it clear that the issues raised in the instant appeal is left open to be examined in the appropriate proceedings, if arises, in future. At the same time, we also make it clear that if the appeal falls in any of the exceptions referred to in the above said CBDT Circular, the Revenue is at liberty to move an application for recalling the order, if so advised.

3.

Accordingly, in the light of CBDT Circular No. 03/2018 dated 11.07.2018 the appeal stands dismissed.

Pronounced in the open Court on 03.08.2018.

Sd/- Sd/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 03.08.2018 kv Copy to:- 1) ITO, Ward-3, Nizamabad 2) Dilip Pawar, Hyderabad C/o Sri Dilip Pawar, 6-12-13, Gurbabadi Road, Namdevwada, Nizamabad 3) The CIT(A)-5, Hyderabad 4) The Pr. CIT, Hyderabad 5) The DR, ITAT, Hyderabad 6) Guard File

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