DCIT CIR 2, KALYAN vs. BALAJI ENTERPRISES, ULHASNAGAR

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ITA 6224/MUM/2016Status: DisposedITAT Mumbai12 July 2018AY 2011-123 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The Tribunal dismissed the appeals as withdrawn/not pressed, citing the CBDT Circular which revised monetary limits for filing appeals. The Revenue was granted liberty to seek re-institution if exceptions applied.

What were the facts?

The Revenue filed appeals before the ITAT, but the tax effect in dispute was below the monetary limit revised by CBDT Circular No. 3/2018. The Departmental Representative could not show any exceptions to this circular.

What were the issues?

Whether the appeals filed by the Revenue are maintainable in light of the revised monetary limits prescribed by the CBDT Circular No. 3/2018.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “H”, MUMBAI

Before: SHRI G.S.PANNU & SHRI PAWAN SINGH

For Appellant: Ms. Pooja Swaroop, Shri Nitesh Keswani & Ricky Chug
Hearing: 12/07/2018Pronounced: 12/07/2018

Heard together (5 matters)

ITA No.6206/Mum/2016
ITA No.6207/Mum/2016
ITA No.6224/Mum/2016
ITA No.6213/Mum/2016
ITA No.6217/Mum/2016

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

ORDER PER G.S.PANNU,A.M:

The captioned appeals filed by the Revenue are related to three different assessees. The issue involved in these appeals are identical, except difference in figures, therefore, they have been heard together and a consolidated order is being passed for the sake of convenience and brevity.

2.

The CBDT vide Circular No.3/2018 dated 11/07/2018 has revised the monetary limits for filing of appeals by the Department before the Tribunal with retrospective effect. The tax effect in dispute in the captioned appeals is stated to be below the monetary limit of Rs.20.00 lacs specified in the CBDT Circular dated 11/07/2018 (supra).

3.

In this background, Ld. Departmental Representative appearing for the Revenue was required to state her position; she 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 circular(supra).

4.

Without going into the merit of the issues raised in the captioned appeal, these appeals are deemed to be withdrawn/not pressed as it’s filing is in contravention of the CBDT Circular dated 11/07/2018(supra). Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para – 10 of the Circular (supra).

6.

In conclusion, by applying the CBDT Circular dated 11/07/2018 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.

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