INCOME-TAX OFFICER vs. SARASWATI MEDICAL FOUNDATION & RESEARCH CENTRE, KOLHAPUR

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ITA 714/PUN/2015Status: DisposedITAT Pune07 August 2018AY 2009-103 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 held that the appeals filed by the Revenue were liable to be dismissed on account of low tax effect, as the total tax effect was below the monetary limit prescribed by the CBDT circular.

What were the facts?

The Revenue filed appeals against the CIT(A)'s order granting exemption to the assessee trust. The assessee argued that the appeals should be dismissed due to low tax effect, citing a CBDT circular.

What were the issues?

Whether the Revenue's appeals are maintainable before the Tribunal given the low tax effect, as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 11

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI D. KARUNAKARA RAO, AM & SHRI VIKAS AWASTHY, JM

For Appellant: Shri Sudhanshu Shekhar
For Respondent: Shri Nikhil Pathak
Hearing: 07.08.2018Pronounced: 07.08.2018

आदेश आदेश / ORDER आदेश आदेश

PER D. KARUNAKARA RAO, AM

There are two appeals filed by the Revenue against the consolidated order of CIT(A)1 & 2, Kolhapur, dated 18-02-2015 for the A.Yrs. 2007-08 and 2009-10. Revenue raised identical grounds in both these appeals.

2.

Revenue raised total 5 grounds in these appeals challenging the order of CIT(A) in granting exemption u/s.11 of the Act to the assessee trust.

2 ITA Nos.713 & 714/PUN/2016 Saraswati Medical Foundation & Research Centre

3.

Before us at the outset, Ld. AR for the assessee submitted that the appeals filed by the Department are liable to be dismissed on account of low tax effect. The Ld. AR pointed that as per CBDT Circular No.3/2018 dated 11th July, 2018, the monetary limit for filing of appeal by the Department before the Tribunal is Rs.20 Lakhs, therefore, the appeals filed by the Department are not maintainable.

4.

On the other hand, the Ld. DR for the Revenue defended the assessment orders and prayed for reversing the findings of the CIT(A).

5.

Both sides heard. On perusal of the facts of the case, we find the total tax effect involved in the present appeals is undisputedly below Rs.20 lakhs. The CBDT circular No.3/2018 dated 11th July, 2018 raised the monetary limit of tax effect for filing of appeal by the Department before the Tribunal to Rs.20 Lakhs. The circular applies to the pending appeals of the Department before the Tribunal too. Thus, in view of the CBDT circular, we are of the opinion that the present appeals of the Revenue are liable to be dismissed on account of low tax effect without going into the merits of the case.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for restoration of appeal/s with the requisite material indicating that the appeals are protected by the exceptions prescribed in para 10 of the Circular (supra).

6.

In the result, both the appeals of the Revenue are dismissed.

Order pronounced in the open Court on 07th day of August, 2018. Sd/- Sd/-

(िवकास िवकास अव�थी अव�थी /VIKAS AWASTHY) (डी डी. क�णाकरा क�णाकरा राव राव/D. KARUNAKARA RAO) िवकास िवकास अव�थी अव�थी डी डी क�णाकरा क�णाकरा राव राव सद�य/JUDICIAL MEMBER लेखा लेखा सद�य �याियक �याियक सद�य �याियक �याियक सद�य सद�य लेखा लेखा सद�य सद�य/ACCOUNTANT MEMBER सद�य

पुणे / Pune; �दनांक / Dated : 07th August, 2018. Satish

3 ITA Nos.713 & 714/PUN/2016 Saraswati Medical Foundation & Research Centre

आदेश क� आदेश क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order forwarded to : आदेश आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत

अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT (Appeals)-1 & 2, Kolhapur 4. The CIT-1 & 2, Kolhapur िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “बी बी बी” ब�च, बी 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 6.

आदेशानुसार / BY ORDER,

// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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