Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, MUMBAI BENCH “H”, MUMBAI
Before: SHRI PAWAN SINGH & SHRI MANOJ KUMAR AGGARWAL
Appellant by Shri Rajesh Kumar Yadav Sr DR Respondent by Shri Ruturaj H Gurjar Date of hearing 19-09-2019 Date of pronouncement 19 -09-2019 O R D E R Per Bench: These are the two appeals filed by the revenue. The appeals arise out of the separate orders of CIT(A)-8, Mumbai dated 23rd December, 2016 and 16- 02-2018 for the assessment years 2010-11 and 2013-14, respectively.
At the outset of hearing, the Ld.AR of the assessee submitted that the tax effect involved in these appeals is only Rs.33,44,792/- for AY 2010-11 and Rs.41,48,424/- for AY 2013-14. He, therefore, submitted that the tax effect involved in these appeals being below the tax limit of Rs.50 lakhs prescribed by the CBDT for filing appeal before the Tribunal, these appeals are not maintainable in view of CBDT in its circular No.19/2019 dated 08-08- 2019.
2 ITAS 2238-Mum-2017 & 2579-Mum-2018
The Ld. DR, on the other hand, though not disputed the submissions of the Ld.AR of the assessee, submitted that the assessee had applied for transfer of these appeals to Bangalore Benches from Mumbai Benches and the AO had already issued NOC in this connection, therefore, these appeal may be transfer to Bangalore Benches of the Tribunal. The ld. Sr DR vehemently opposed the disposal of the appeal before Mumbai Benches of the Tribunal. The ld. DR further submits that he is placing on record the communication sent by assessing officer on record. The ld DR is allowed to place the report of the assessing officer dated 18.09.2019.
We have considered the submissions of the parties and perused the records. From the reports of assessing officer/ Addl.CIT, Range-3(2), Mumbai vide letter dated 18-09-2019, we find that the AO/ACIT has communicated the following to the Tribunal:-
“Kindly refer to the above and find enclosed herewith letter dated 18.09.2019 received from ACJT-3(2J(2), Mumbai.
2. In this case, the AO has informed that assessee has requested for transfer of the subject appeals from ITAT, Mumbai to ITAT, Bengaluru since the PAN of the assessee had been transferred from Mumbai to Bangaluru and requested to communicate NOC in this regard.
3. In this regard, it is informed by the AO that order u/s. 127(2) of the Income Tax Act has been passed on 08.08.2019 and he has No Objection in transferring the above appeals. Submitted.”
We observe that though a no objection has been issued by the assessing officer, the appeals are not yet transferred. One of the purpose for issuing
3 ITAS 2238-Mum-2017 & 2579-Mum-2018 circular by CBDT is to reduce the pendency before various forum and not to drag the litigation on whimsical issues. Therefore, the submission of the Ld. DR is not tenable, in the given circumstances. Therefore, since there is no dispute regarding the tax effect involved in these appeals, we dismiss the appeals filed by the revenue, as not maintainable being below the tax limit of Rs.50 lakhs fixed by the CBDT vide circular No.19/2019 dated 08-08-2019 for filing appeal before the Tribunal. However, the revenue is given liberty to get the appeal revive in case it is found at later stage that the appeals are not covered by the CBDT circular No. 19/2009 dated 08.08.2019.
In the result, the appeals filed by the revenue are dismissed.
Order pronounced in the open court on 19 -09-2019.