ASST CIT 1(3)(1), MUMBAI vs. RAMAN AND WEIL P. LTD, MUMBAI

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ITA 1922/MUM/2017Status: DisposedITAT Mumbai13 August 2018AY 2005-063 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted a CBDT circular instructing that departmental appeals with a tax effect below Rs. 20 lakhs should not be filed or pressed. As these appeals fell within that limit and were not covered by exceptions, they were dismissed.

What were the facts?

The Revenue filed appeals before the ITAT against the orders of the CIT(A) for multiple assessment years. The tax effect in these appeals did not exceed Rs. 20 lakhs.

What were the issues?

Maintainability of departmental appeals before the ITAT when the tax effect is below the monetary limit prescribed by CBDT circular.

Which sections of the Income-tax Act were involved?

Section 268A(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D”, BENCH MUMBAI

Before: SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM

For Appellant: Shri Jayshree Talsani
For Respondent: Shri Chaitanya Anjaria, Shri Jayshree Talsani
Hearing: 03/08/2018Pronounced: 13/08/2018

Heard together (2 matters)

ITA No.1923/Mum/2017
ITA No.1956/Mum/2017

Read from the judgment's own cause title. This page is filed under one of them.

Date of Hearing 03/08/2018 Date of Pronouncement 13/08/2018 आदेश / O R D E R PER R.C.SHARMA (A.M):

These are the appeals filed by the Revenue against the order of CIT(A) 3, Mumbai dated 13/12/2016 for A.Y.2005-06,2009-10, 2010-2011 & 2011-12 in the matter of order passed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961.

2.

We have heard ld. Departmental Representative and perused the materials available on the record in respect of the above appeals. It is observed that the demand/tax effect in the Revenue appeals is not exceeding Rs. 20 lakhs. Under the power vested by sec. 268A(1) of the I T. Act, CBDT has recently issued Circular No. 3/2018 dated 11.07.2018 instructing the authorities below that departmental appeals should not be filed before 1TAT where the demand/tax effect does not exceed Rs. 20 lakhs. The circular specifically mentions that the instructions are applicable to all pending appeals also. 6. Subject to some exceptions, it is further directed by CBDT that all the departmental appeals pending before ITAT where the demand/tax effect is less than 20 lakhs should be either withdrawn or not pressed by the Departmental representative. 7. The present appeals are not covered by any exceptions mentioned in the said CBDT circular. Since the tax demand in dispute in these departmental appeals does not exceed the limit of Rs. 20 lakhs as set out by CBDT, such appeals are not maintainable in view of fore goings. Accordingly the appeals of the Department are dismissed as not pressed/withdrawn and hence infructuous.

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