What did the Tribunal hold?

The Tribunal, applying the CBDT circular, deemed the appeal withdrawn/not pressed as its filing did not meet the revised monetary criteria and no exceptions were cited. The Revenue retains the liberty to seek recall if exceptions apply.

The Revenue filed an appeal before the ITAT for Assessment Year 2013-14. The tax effect in dispute was below the revised monetary limit of ₹20 lakhs set by CBDT Circular No. 3/2018.

What were the issues?

Whether the appeal filed by the Revenue is maintainable before the Tribunal given the revised monetary limits for filing appeals as per CBDT Circular No. 3/2018.

ITO vs Anand Agrawal | s.143(3) | ITAT Mumbai 2018

Income Tax Appellate Tribunal, L Bench, Mumbai

Before: Shri G.S. Pannu & Shri Pawan SinghShri Anand Agrawal

For Appellant: Shri Himanshu Sharma

For Respondent: Shri Jayant Bhatt

Hearing: 03.08.2018Pronounced: 03.08.2018

The captioned appeal filed by the Revenue pertaining to A.Y. 2013-14 is directed against the order passed by the CIT(A)-29, Mumbai dated 11.11.2016 which in turn arises out of an order passed by the Assessing Officer under Section 143(3) of the Income Tax Act, 1961 (hereinafter "the Act") dated 20.02.2016.

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).

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).

Shri Anand Agrawal 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 Without going into the merit of the issue raised, the captioned appeal is deemed to be withdrawn/not pressed as it’s filing is not in consonance with the CBDT circular dated 11.07.2018 (supra).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.

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conclusion, by applying the CBDT circular dated 11.07.2018 (supra), the captioned appeal of the Revenue is dismissed as withdrawn/ not pressed.

ITO 18(1)(1), MUMBAI vs. ANAND AGRAWAL, MUMBAI

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What were the issues?

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