INCOME TAX OFFICER, WARD-I, PANDHARPUR vs. MR. SAMEER JABBAR MULANI, SOLAPUR

PDF · subscribers
ITA 113/PUN/2021Status: DisposedITAT Pune15 June 2022AY 2012-133 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 appeal was not maintainable as the tax effect was below the revised monetary limit for filing appeals by the Department as per CBDT Circular No. 17/2019.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee's representative pointed out that the tax effect in the appeal was less than Rs. 50.00 lakh.

What were the issues?

Whether the Revenue's appeal is maintainable given the tax effect is below the revised monetary limit set by the CBDT for filing appeals.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Pramod Shingte
For Respondent: Shri M.G. Jasnani

आदेश / ORDER

PER R.S. SYAL, VP : This appeal by the Revenue is directed against the order passed by the CIT(A)-7, Pune on 23-09-2020 in relation to the assessment year 2012-13.

2.

At the outset, the ld. AR submitted that the tax effect in this case is less than Rs.50.00 lakh. He also filed the computation of tax. The ld. DR accepted the position.

3.

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. 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.

4.

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.

5.

In the result, the appeal is dismissed.

Order pronounced in the Open Court on 15th June, 2022.

Recent GST High Court judgments

Search GST case law →