DCIT-CC- 3(3), MUMBAI vs. B.VIJAYKUMAR & CO., MUMBAI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circular. The cross objections filed by the assessee were also dismissed as they were of academic interest after the Revenue's appeals were dismissed.
What were the facts?
The Revenue filed appeals against the deletion of additions by the CIT(A). The tax effect of the relief granted by the CIT(A) was below Rs. 20 lacs, which is the threshold for filing appeals before the ITAT as per CBDT circular.
What were the issues?
Whether appeals filed by the Revenue are maintainable when the tax effect is below the prescribed monetary limit by the CBDT. The maintainability of cross objections when the primary appeals are dismissed.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “I” BENCH, MUMBAI
Before: SHRI SHAMIM YAHYA, AM & SHRI RAM LAL NEGI, JM
O R D E R Per Shamim Yahya, A. M.:
These are appeals by the Revenue and cross objections by the assessee against the respective orders of the ld. Commissioner of Income Tax (Appeals) against the separate assessee’s for the concerned assessment year.
The Revenue is in appeal against the deletion of addition by the ld. Commissioner of Income Tax (Appeals).
At the outset, it transpires that the tax effect of the relief granted by the ld. Commissioner of Income Tax (Appeals) is below Rs.20 lacs, as per the limit fixed by the 3 CBDT for filing the appeal before the ITAT vide CBDT Circular No. 3/2018, F. No. 279/Misc.142/2007-ITJ (Pt) dated 11th July, 2018 issued by Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India.
We have gone through the order of the ld. Commissioner of Income Tax (Appeals) and the grounds of appeal. It has been found that the tax effects in the appeals are less than Rs. 20 lacs.
The ld. Departmental Representative fairly agreed to the above proposition that these appeals are not maintainable in light of the above said CBDT Circular. He also did not point that these appeals fall in the exceptions carved out in the above said circular.
Accordingly, these appeals filed by the Revenue stands dismissed.
As regards the cross objections, we find that this cross objections are relating to the jurisdictional issue in the concerned appeals. Since we have already dismissed the Revenue’s appeal, the adjudication of the cross objections is now only of academic interest and, hence, we are not engaging into the same.
In the result, these appeals by the Revenue as well as the assessee’s cross objections stands dismissed.
Order pronounced in the open court on 03.08.2018
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