ACIT 25(2), MUMBAI vs. ATUL DURLABHJI SONPAL, MUMBAI

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ITA 5944/MUM/2018Status: DisposedITAT Mumbai04 November 2019AY 2009-103 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 noted that the tax effect was below the revised monetary limit for filing appeals. The Departmental Representative conceded that the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A). The tax effect of the relief granted by the CIT(A) was below Rs. 50 lacs.

What were the issues?

The primary issue was the maintainability of the appeal before the ITAT due to the low tax effect, in light of CBDT Circular No. 17 of 2019.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A”

Before: SHRI MAHAVIR PRASAD, JM & SHRI S. RIFAUR RAHMAN, AM

Atul Durlabhji Sonpal, ACIT – 25(2), Plot No. 52, 3rd floor, Room No. 508, 5th floor, बिधम/ Megh Dhanu Bldg, Pratyakshkar Bhavan, Vs. Dadabhai Road, Vile Parle BKC, Bandra (east), (west), Mumbai-400 056 Mumbai-400 051 स्थायीलेखासं./जीआइआरसं./PAN No. AAYPS4103L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri S. Michael Jerald, DR by प्रत्यथीकीओरसे/Respondentby : Ms. Hiral Sampat, AR सुनवाईकीतारीख/ : 04.11.2019 Date of Hearing घोषणाकीतारीख / : 04.11.2019 Date of Pronouncement आदेश / O R D E R

Per S. Rifaur Rahman, Accountant Member:

1.

The present Appeal has been filed by the revenue against the order of Ld. Commissioner of Income Tax (Appeals) - 53 in short referred as ‘Ld. CIT(A)’, Mumbai, dated 30.08.18 for Assessment Year (in short AY) 2009-10. Atul Durlabhji Sonpal,

2.

At the outset, we notice that the tax effect of the relief granted by the Ld. Commissioner of Income Tax (Appeals) is below Rs. 50 lacs and as per Circular No.17 of 2019 dated 08.08.2019 issued by the Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, Government of India, the CBDT has revised the monetary limit for filing appeals before the ITAT from the existing limit of Rs. 20 lacs to Rs. 50 lacs.

3.

The Ld. Departmental Representative (DR) fairly conceded that this appeal is not maintainable in light of the aforesaid circular issued by the CBDT. The Ld. DR also did not point out that this appeal falls in any of the exceptions carved out in the above said circular.

4.

We have gone through the order of the Ld. Commissioner of Income Tax (Appeals) and the grounds of appeals. We find that the tax effect in the above referred appeal is less than Rs. 50 lacs. Accordingly, we dismiss the aforesaid appeal filed by the Revenue as not maintainable/withdrawn.

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