What did the Tribunal hold?

The Tribunal noted that the tax effect in the appeal was less than Rs. 50.00 lakhs, which is the limit for filing appeals by the Revenue as per CBDT Circulars. Therefore, the appeal was not maintainable.

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in the appeal was below the threshold limit prescribed by CBDT circulars for filing appeals.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal given the low tax effect, as per CBDT circulars.

ITO vs Vipasana Research Institute | ITAT Mumbai 2019

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

Before: SHRI MAHAVIR SINGH & SHRI RAJESH KUMAR

For Appellant: Shri Rajeev Gubgotra, DR

O R D E R PER RAJESH KUMAR, A.M:

This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax(Appeals)-1, Mumbai, dated 26-02-2018.

At the time of hearing, it has been brought to our notice that as per the CBDT Circulars No.03/2018 dated 11-07-2018 and Circular No.17 of 2019 dated 9th August, 2019, the tax limit for filing of appeal by the Revenue before the Tribunal has been fixed at Rs.50.00 lakhs. After hearing both the sides and perusing the records as placed before us, we found that the appeal is covered by the aforesaid circular : 2 : and is not maintainable. The tax effect in this appeal is less than Rs.50.00 lakhs, therefore, we are dismissing the same on account of low tax effect with the liberty to the Revenue to seek recall of the order, of this case falls within the exceptions mentioned in the Circulars cited above.

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

ITO (E)- 2 (4), MUMBAI vs. VIPASANA RESEARCH INSTITUTE, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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