I.T.O.,WARD-2(4), SILIGURI vs. SHRI PAWAN KUMAR AGARWAL, SILIGURI

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ITA 2415/KOL/2019Status: DisposedITAT Kolkata31 January 2020AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable as the tax effect was less than Rs. 50 lacs, which is below the threshold stipulated by CBDT circular No. 17/2019. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) concerning assessment year 2013-14. The tax effect involved in the appeal was Rs. 26,40,685.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the ITAT in light of the monetary limits prescribed by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A-SMC” BENCH: KOLKATA

Before: Shri Satbeer Singh Godara, Hon’ble JM ]

Pronounced: 31..01.2020

This assesee’s appeal for assessment year 2013-14 arises against the CIT(A), Siliguri’s order dated 06.08.2019 passed in case no.37/CIT(A)/SLG/2018-19 involving proceedings u/s. 147 r.w.s 144 of the Income-tax Act, 1961 ( in short, ‘Act’).

2.

At the outset itself, it is noted that revenue’ s appeal is hit by CBDT circular No. 17/2019 dated 05.05.2019 and the tax effect involved in this appeal of revenue is Rs.26,40,685/-(total addition), which is less than Rs. 50 lacs, therefore, the revenue’s appeal is not maintainable in view of cited the CBDT circular No. 17/2019 dated 05.05.2019. Since the tax effect involved in this appeal of the revenue is less than Rs.50 lacs, we treat the revenue appeal to fall in the ken of CBDT circular (supra) and so we dismiss it as not maintainable. However, the revenue is at liberty to prefer Misc. Application to recall this order provided it falls under any of the exception clauses cited in the CBDT Circular (supra).

3.

In the result, the appeal of revenue is dismissed.

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