DCIT 12(3)(2), MUMBAI vs. MOTILAL LAXMINARYAN CONSTRUCTION P.LTD, MUMBAI

PDF · subscribers
ITA 5891/MUM/2017Status: DisposedITAT Mumbai10 August 2018AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeal was not in consonance with the CBDT circular regarding monetary limits for filing appeals. Therefore, the appeal was dismissed as withdrawn/not pressed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order related to penalties under Section 271(1)(c). The tax effect in dispute was below the revised monetary limit for appeals specified by a CBDT circular.

What were the issues?

Whether the appeal filed by the Revenue is maintainable in light of the revised monetary limits for appeals prescribed by the CBDT circular.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, L Bench, Mumbai

Before: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Himanshu Sharma
For Respondent: Shri Rakesh Joshi
Hearing: 10.08.2018Pronounced: 10.08.2018

The captioned appeal filed by the Revenue pertaining to A.Y. 2009-10 is directed against the order passed by the CIT(A)-20, Mumbai dated 01.06.2017 which in turn arises out of an order passed by the Assessing Officer under Section 271(1)(c) of the Income Tax Act, 1961 dated 28.09.2015.

2.

The CBDT, vide Circular No. 3/2018 dated 11.07.2018, has revised the monetary limit for filing of appeals by the Department before the Tribunal with retrospective effect. The tax effect in dispute in the captioned appeal is stated to be below the monetary limit of `20 lakhs specified in the CBDT Circular dated 11.07.2018 (supra).

3.

In this background, the learned D.R. appearing for the Revenue was required to state his position; he has not referred to any material which would show that the captioned appeal is protected by any of the exceptions provided in para 10 of the CBDT circular (supra).

Motilal Laxminarayan Constructiotn P. Ltd.

4.

Without going into the merit of the issue raised, the captioned appeal is deemed to be withdrawn/not pressed as it’s filing is not in consonance with the CBDT circular dated 11.07.2018 (supra). Before parting we may clarify that if on a later date, the Revenue finds that filing of the appeal is protected by the exceptions provided in para 10 of the CBDT circular (supra), it shall be at liberty to approach the Tribunal for recall of the order and reinstitution of the appeal for adjudication on merits. The Tribunal shall consider such application, if any, as per the extant law.

5.

In conclusion, by applying the CBDT circular dated 11.07.2018 (supra), the captioned appeal of the Revenue is dismissed as withdrawn/ not pressed.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Latest GST High Court judgments

Search GST case law →