DCIT, CIRCLE - 14(2), KOLKATA, KOLKATA vs. M/S. SARALA WOMEN WELFARE SOCIETY, HOWRAH

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ITA 1416/KOL/2018Status: DisposedITAT Kolkata21 August 2018AY 2014-152 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Tribunal held that appeals filed by the Revenue with a tax effect below the revised monetary limit are to be treated as withdrawn or not pressed. Consequently, both appeals were dismissed.

What were the facts?

The Revenue filed two appeals before the ITAT for AY 2014-15 and AY 2008-09. The tax effect involved in both appeals was less than the revised monetary limit of Rs. 20 Lacs set by the CBDT for filing Revenue appeals.

What were the issues?

Whether appeals filed by the Revenue, with a tax effect below the CBDT's revised monetary limit, should be dismissed as withdrawn or not pressed.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “C”, KOLKATA

Before: SH. P.M.JAGTAP & SH. ABY.T.VARKEY

For Respondent: Smt. Ratna Roy Choudhury, DR Respondent by None
Hearing: 20.08.2018Pronounced: 20.08.2018

ORDER PER BENCH These two appeals filed by the Revenue are directed against the orders of Ld. CIT(A)-5, Kolkata dated 27.03.2018 for AY 2014-15 and Ld.CIT(A)-16, Kolkata dated 06.07.2017 for AY 2008-09 respectively.

2.

At the time of hearing fixed in these cases on 20.08.2018, none has appeared on behalf of the assessee. As pointed out by Ld.DR, the tax effect involved in these appeals of the Revenue however, is less than the revised monetary limit of Rs.20 Lacs fixed by the CBDT for filing the Revenue’s appeals before the 1951/KOL/2017 Tribunal. The CBDT vide its recent Circular No.3/2018 issued on 11.07.2018 has revised the monetary limit for filing the appeals of the Revenue before the Tribunal to Rs.20 Lacs. As clarified in the said Circular, the revised monetary limit of Rs.20 Lacs for filing the Revenue’s appeals before the ITAT would apply to the appeals already filed by the Revenue which are pending before the Tribunal and the same are liable to be dismissed as withdrawn/not pressed. We accordingly treat these appeals of the Revenue involving the tax effect of less than Rs.20 Lacs as withdrawn/not pressed keeping in view the Circular No.3/2018 (supra) issued by CBDT and dismiss the same.

3.

In the result, both appeals of the Revenue are dismissed. Order pronounced in the open court on 20.08.2018.

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