What did the Tribunal hold?

The ITAT held that the appeal was not maintainable as per CBDT Circulars regarding the monetary limit for filing appeals. The appeal was dismissed on the grounds of low tax effect.

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT) against an order of the CIT(A). The tax effect in the appeal was less than Rs. 50 lakhs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to a low tax effect, as per CBDT circulars.

ITO vs Shri Jay Kailash Shahani… | ITAT Mumbai 2019

Income Tax Appellate Tribunal, MUMBAI BENCHES “F”, MUMBAI

Before: SHRI MAHAVIR SINGH & SHRI RAJESH KUMAR

For Appellant: Shri Rajeev Gubbotra, DR

For Respondent: Ms. Neha Paranjpe, AR

PER RAJESH KUMAR, A.M:

This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax(Appeals)-3, Thane, dated 06-12-2017. 2. At the time of hearing, it has been brought to our notice that the tax effect in the present appeal of the revenue is less than Rs. 50 lacs and is not maintainable in terms of the CBDT Circulars No.03/2018 dated 11-07-2018 and Circular No.17 of 2019 dated 8th August, 2019 which provide for the tax limit for filing of appeal by the Revenue before the Tribunal at Rs.50.00 lakhs. After hearing both the sides and : 2 : perusing the records as placed before us, we found that the appeal is covered by the aforesaid circular and is, therefore, not maintainable. In view of the tax effect in this appeal being less than Rs.50.00 lakhs, we are dismissing the same on account of low tax effect as the case is not covered by any of the exceptions in the circular. However, the Revenue is at liberty to seek recalling of the order, if this case is found to be falling within any of the exceptions mentioned in the Circular cited above.

In the result, the appeal filed by Revenue is dismissed.

Order pronounced in the open court on 30th September, 2019 (MAHAVIR SINGH) (RAJESH KUMAR) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ACCOUNTANT MEMBER मुंबई/Mumbai; "दनांक/Dated : 30-09-2019 TNMM

आदेश क" "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

""यथ" / The Respondent 3. आयकर आयु"(अपील) / The CIT(A), Mumbai 4. आयकर आयु" / CIT, Mumbai 5. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai 6. गाड" फाईल / Guard file

: 3 : आदेशानुसार/ BY ORDER, स"यािपत "ित //// उप/सहायक पंजीकार (Dy./Asst.

INCOME TAX OFFICER WARD 2(2), THANE vs. SHRI JAY KAILASH SHAHANI, ULHASNAGAR

What did the Tribunal hold?

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