What did the Tribunal hold?

The Tribunal noted that the tax effect was below the prescribed limit for filing appeals by the Revenue. The Departmental Representative could not point out any exceptions to the circular. Therefore, the appeal was dismissed as withdrawn.

The Revenue filed an appeal before the ITAT challenging an addition of ₹1,04,82,619. However, the tax effect of this addition was ₹34,01,086, which was below the monetary limit for filing appeals before the ITAT as per CBDT Circular No. 17/2019.

What were the issues?

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

JCIT vs M/S.Tata Power Renewable Energy… | ITAT Mumbai 2019

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

For Appellant: Shri Rajesh Kumar Mishra, DR

Hearing: 28.08.2019Pronounced: 28.08.2019

अपीलार्थी की ओर े / Appellant by : Shri Rajesh Kumar Mishra, DR प्रत्यर्थी की ओर े / Respondent by : Shri Milin Thakore, AR ुनवाई की तारीख / Date of hearing: 28.08.2019 घोषणा की तारीख / Date of pronouncement : 28.08.2019 AadoSa / O R D E R महावीर स ुंह, न्याययक दस्य/ PER MAHAVIR SINGH, JM: This appeal of the Revenue is arising out of the order of Commissioner of Income Tax (Appeals)-14, Mumbai in Appeal No. CIT(A)-14/IT-174/16-17 dated 12.12.2017. The Assessment was framed by the Dy. Commissioner of Income Tax-Circle 8(3)(1), Mumbai (in short 2 | P a g e DCIT/ITO/ AO) for AY 2013-14 vide dated 30.03.2016, under section 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’).

This appeal contains the quantum addition of ₹ 1,04,82,619/- 2. which is in dispute before the Department stated by the learned Counsel . The learned Counsel for the assessee stated that the tax effect of this addition is ₹ 34,01,086/-, which is below the low tax effect as prescribed vide CBDT Circular No. 17/2019 vide F.No. 279/Misc.142/2007-ITJ(Pt.) dated 08.08.2019, wherein the monetary limit for filing of appeal before ITAT is enhanced to ₹ 50 lacs. We noted that vide this circular No. 17/2019 dated 08.08.2019 a amendment was made to CBDT Circular No. 3/2018 dated 11.07.2018 vide F.No. 279/Misc. 142/2007-ITJ (Pt) increasing the monetary limit for filing of appeal before Income Tax Appellate Tribunal i.e. ₹ 50 lacs in each of the case from the monetary limit of ₹ 20 lacs. We noted that earlier Circular No. 3 of 2018 was made applicable to pending appeals also and this clause of the circular remains unchanged even after the amendment. Admittedly, in this case tax effect is below prescribed limit for filing of appeal before the Tribunal by the Revenue i.e. ₹ 50 lacs.

JCIT (OSD) CIRCLE-8(3)(1), MUMBAI vs. M/S.TATA POWER RENEWABLE ENERGY LIMITED, MUMBAI

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