What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as per the revised monetary limit for filing appeals set by CBDT Circular No. 3/2018. The appeal did not fall within any of the exceptions provided in the circular.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2011-12. The tax effect involved in the appeal was below Rs. 20 Lakhs.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the ITAT given the tax effect and the applicability of the CBDT's revised monetary limit for appeals.

ITO vs Harshadbhai V.Patel | ITAT Surat 2018

Income Tax Appellate Tribunal, SURAT BENCH,SURAT

Before: SHRI C.M.GARG & SHRI O.P.MEENA

आयकरअपीलीयअिधकरणसूरत�ायपीठ,सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH,SURAT �ीसीएमगग�, �ाियकसद�एवं�ीओपीमीना, लेखासद�केसम� BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.3477/Ahd/2014/SRT िनधा�रणवष�/ Assessment Year: 2011-12 Income Tax Officer, Vs. Shri Harshadbhai V. Patel, Ward-6(2), At: Kosad, Tal-Choryasi, Surat. Surat – 395 003. [PAN:ABRPP 3184A] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ�कीओरसे/ Assessee by : Shri Sapnesh Sheth, C.A ��थ�कीओरसे /Revenue by : Smt. Smitha V. Nair, Sr. D.R सुनवाईकीतारीख/Date of Hearing : 21-08-2018 घोषणाकीतारीख /Date of Pronouncement : 23-08-2018 आदेश/ORDER PER C.M.GARG, JUDICIAL MEMBER: This appeal hasbeen filed by the Revenue against the order of Commissioner of Income Tax (Appeals)-I,Surat (‘CIT(A)’ for short) dated07.10.2014for the Assessment Year (A.Y) 2011-12.

We have heard the ld. Departmental Representative (DR) and perused the material available on record and find that tax effect involved in this appeal is below Rs. 20 Lakhs. The ld. DR also did not dispute this fact. We find that the CBDT vide Circular No.3/2018 Dated 11.07.2018 [F.No.279/Misc.142/2007-ITJ (Pt)] has revised the monetary limit for filing of appeal before Tribunal fixing the tax effect limit at Rs.20 lacs. The said Circular supersedes the earlier Circular(s) issued on the subject of tax effect and applies to all pending appeal retrospectively.The Board has provided exceptions provided under para 10 of

2 ITA No.3477/Ahd/2014/SRT(A.Y: 2011-12) Shri Harshadbhai V. Patel the Circular wherein it has been provided that the issues related is to be contested (a) where the Constitution validity of the provision of the Act or (b) Rule is under challenge or (c) where Board`s order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or where Revenue Audit objections has been accepted by the Department or (d) where the addition relates to undisclosed foreign assets/bank accounts, etc.

We find that the present case does not fall within the exceptions clause and the tax demand is less than Rs.20 lacs. Therefore, the present appeal is not maintainable as per recent Circular (supra) and hence the same is dismissed. However, we may make it clear that the Revenue is at liberty to approach the Tribunal for recalling this order, if it comes to the notice of the Assessing Officer that the tax effect is more than the monetary limit prescribed under Circular or Revenue`s case falls within the ambit of the exceptions provided in the Circular. 4. In the result, the appealof the Revenue is dismissed.

Order pronounced in the open court on this day of23rdAugust, 2018.

Sd/- Sd/- (ओपीमीना) (सीएमगग�) (O.P.MEENA), (C.M.GARG) लेखासद�/ACCOUNTANT MEMBER �ाियकसद�/JUDICIAL MEMBER सूरत /Surat; िदनांक Dated : 23rdAugust, 2018 / EDN आदेशकी�ितिलिपअ�ेिषत/Copy of the Order is forwarded to : 1. अपीलाथ�/ The Appellant; 2. ��थ�/ The Respondent; 3. आयकरआयु�(अपील) / The concerned CIT(A); 4. The concerned Prl. CIT; 5. िवभागीय�ितिनिध,आयकरअपीलीयअिधकरण,सूरत/ DR, ITAT, Surat; 6. गाड�फाईल / Guard file.

ITO, WARD-6(2), SURAT vs. HARSHADBHAI V.PATEL, SURAT

What did the Tribunal hold?

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