ITO, ROORKEE vs. SH. RAJPAL, ROORKEE

None was present on behalf of the assessee/respondent when the appeal was called out for hearing. No application for adjournment was also filed on behalf of the assessee/respondent.

However, a perusal of the grounds of appeal filed by the department shows that the tax effect on the disputed additions/disallowances deleted and challenged before us is less than Rs. 10 lacs and, thus, the issue squarely falls within the ambit of Circular No. 21 / 2015 dated 10.12.2015 prescribing the tax limit for preferring appeals before the Tribunal by the revenue. With reference to Circular No. 21 / 2015 dated 10.12.2015 and the material available on record, the Ld. Sr. DR could not point out if this case fell under any of the exceptions as provided in the aforesaid Circular. We also find that the aforesaid Circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals also. Hence, we hold that the appeal of the revenue deserves to be dismissed in terms of low tax effect vide Circular No.21 / 2015 dated 10.12.2015. Accordingly, this being a low tax effect case, we dismiss this appeal of revenue in limine, as un-admitted, without going into the merits of the case.

In the result, the appeal of the revenue is dismissed.