What did the Tribunal hold?

The Tribunal noted that the CBDT's revised monetary limit for filing appeals before the Tribunal was Rs. 50.00 lakh. Since the tax effect was below this limit, the Tribunal was not inclined to entertain the appeal.

The Revenue filed an appeal before the ITAT. The Revenue's counsel submitted that the tax effect in the appeal was less than Rs. 50.00 lakh.

What were the issues?

Whether the appeal filed by the Revenue should be entertained given the tax effect is below the revised monetary limit prescribed by the CBDT.

DCIT vs E-Gain Communications Pvt.Ltd | ITAT Pune 2022

Income Tax Appellate Tribunal, PUNE BENCH, ‘C’ PUNE

Before: SHRI R.S. SYAL & SHRI SONJOY SARMA

For Appellant: Shri Samkit Chauradiya

For Respondent: Shri Piyush Kumar Singh Yadav

आदेश / ORDER

PER SONJOY SARMA, JM :

This appeal by the Revenue arises out of the order passed by the CIT(A)-13, Pune on 11-08-2017 in relation to the assessment year 2013-14.

At the outset, the ld. DR submitted that the tax effect in the instant appeal is less than Rs.50.00 lakh.

The CBDT has issued circular No.17/2019 dated 08-08-2019 revising upward the monetary limits for filing of appeals by the Department in Income-tax Cases before various appellate forums.

Communications Pvt. Ltd., The earlier circular No.03/2018 dated 11-07-2018 fixed monetary limit for filing of appeals by the Revenue before the Tribunal at Rs.20.00 lakh. Such limit has now been enhanced in the Circular dated 08-08-2019 to Rs.50.00 lakh. Since tax effect in the instant appeal is less than the revised monetary limit of Rs.50.00 lakh, we are not inclined to entertain this appeal.

At this juncture, it is pertinent to note that the CBDT vide F.No.279/Misc/M-13/2018-ITJ dated 20-08-2019 has clarified that the revised monetary limits so mentioned in Circular No.17/2019 are applicable to all pending appeals. In view of the foregoing discussion, we dismiss the appeal filed by the Revenue. However, it is made clear that if the tax effect in this appeal is found by the AO to be more than the prescribed monetary limit of Rs.50.00 lakh or the case(s) is found to be covered by an exception, it will be open to the Revenue to move the Tribunal for recalling the order.

In the result, the appeal is dismissed. Order pronounced in the Open Court on 21st March, 2022.

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2), PUNE vs. E-GAIN COMMUNICATIONS PVT.LTD, PUNE

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