What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. However, following the CBDT Circular, the appeal was dismissed due to the low tax effect.

The Revenue filed an appeal with a delay of 35 days. The tax effect in the appeal did not exceed the monetary limit of Rs. 20,00,000/- as per CBDT Circular No. 3/2018.

What were the issues?

Whether an appeal filed by the Revenue with a tax effect below the prescribed monetary limit should be dismissed as per CBDT guidelines.

ITO vs Asish Kumar Barh, Purba Medinipur | ITAT Kolkata 2019

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Godara]

order : April 1st, 2019 O R D E R Per J. Sudhakar Reddy :- At the outset we find that there is a delay of 35 days in filing of this appeal. After perusing the petition for condonation, we are convinced that the department was prevented by sufficient cause from filing the appeal on time. Hence the delay is condoned and the appeal is admitted.

The undisputed fact in all these appeals is that the tax effect does not exceed the monetary limit of Rs.20,00,000/-, fixed by the CBDT Circular No.3/2018, F. NO. 279/Misc. 142/2007-ITJ (Pt), dt. 11th July, 2018. As mandated by this above referred Circular No. 3/2018, this appeal of the revenue is dismissed.

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

Kolkata, the 1st day of April, 2019. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 01.04.2019 {SC SPS}

Assessment Year: 2009-10 Ashish Kumar Barh Copy of the order forwarded to: 5., 1. Income Tax Officer, Ward-27(1), Haldia 2. Ashish Kumar Barh Garkamalpur, Mahisadal Dist- Purba Medinipur WB-721 602

3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

ITO, WARD - 27(1), HALDIA, HALDIA vs. ASISH KUMAR BARH, PURBA MEDINIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments