JOINT COMMISSIONER OF INCOME-TAX, (OSD), CIRCLE -7, PUNE vs. UTKARSH BALASAHEB PATIL, PUNE

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ITA 775/PUN/2018Status: DisposedITAT Pune03 March 2022AY 2013-143 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect in the appeal was below the monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal. Therefore, the appeal was dismissed without going into the merits of the case.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The Revenue's counsel submitted that the tax effect in the appeal was below Rs. 50 lakhs, the revised monetary limit for filing appeals as per CBDT circulars.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed due to low tax effect as per the prevailing CBDT circulars.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI S. S. VISWANETHRA RAVI, JM & DR. DIPAK P. RIPOTE, AM

For Respondent: Shri S. P. Walimbe, Shri B.C. Malakar
Hearing: 16.02.2022Pronounced: 03.03.2022

आदेश / ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This is an appeal filed by the Revenue against the order of ld. CIT(A)-3, Pune dated 02.01.2018 for the assessment year 2013-14.

2.

At the very outset, the Ld. DR of the Revenue submitted that the tax effect involved in this appeal is below Rs.50 lakhs and therefore, the appeal of Revenue is liable to be dismissed on account of low tax effect in terms of recent CBDT Circular No.17/2019 [F No.279/Mise.142/2007-ITJ (Pt)], dated 08.08.2019 read with Circular No.3 of 2018 dated 11.07.2018 revising the upward monetary limits for filing of appeals in Income Tax Cases before various Appellate Forums. The earlier CBDT Circular No.03/2019 dated 11.07.2018 fixed monetary limit for filing of appeals before the Tribunal at Rs.20 Lakhs. Such limit has been enhanced in the recent CBDT Circular

08.08.2019 from Rs.20 Lakhs to Rs. 50 Lakhs. Thus, the tax effect on the addition is less than Rs.50 Lakhs. 3. The Ld. AR fairly admitted that in this appeal filed by the Department tax effect is less than Rs.50 Lakhs.

4.

Both sides heard. Undisputedly, the tax effect involved in this appeal is less than the monetary limit prescribed by the recent CBDT Circular No.17/2019 [F No.279/Mise.142/2007-ITJ (Pt)] dated 08-08-2019 read with Circular No.3 of 2018 dated 11.07.2018 for filing of appeals before the Tribunal by the Department. The CBDT vide circular dated 08.08.2019 (supra.) has amended Para 3 of Circular No.3 of 2018 dated 11.07.2018 thereby enhancing monetary limit of tax effect from Rs.20 Lakhs to Rs.50 Lakhs for filing appeals by the Department before the Tribunal. Thus, without going into merit of the issues raised in this appeal, in view of the CBDT Circular (supra), we dismiss the appeal filed by the Revenue.

5.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for restoration of appeal, with the requisite material to show that the appeal is protected by the exceptions prescribed in Para 10 of the Circular dated 11-07-2018 and its amendment dated 20-08-2018.

6.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on this day of March, 2022.

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