What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable. This was based on the CBDT Circular No. 21/2015, which specifies monetary limits for filing appeals.

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in the appeal was admittedly below Rs. 10 Lakhs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to the low tax effect, as per CBDT guidelines.

DCIT vs M/S. Bose Estate Pvt. Ltd. | ITAT Kolkata 2018

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy

Deputy Commissioner of Income Tax, C.C.-XXI, Kolkata……………….…………………….…….Appellant Aayakar Bhawan, 5th Floor 110, Shantipally Kolkata – 700 107 M/s. Bose Estate Pvt. Ltd………………………………....……………………………………………………Respondent 19, Camac Street Kolkata – 700 017 [PAN : AABCB 1204 H] Appearances by: Shri Sallong Yaden , Addl. CIT, appeared on behalf of the Revenue. Shri M. Satnaliwala, FCA appearing on behalf of the Assessee. Date of concluding the hearing : March 26th, 2018 Date of pronouncing the order : April 10TH , 2018 ORDER Per J. Sudhakar Reddy, AM :-

This is an appeal filed by the Revenue directed against the order of the Commissioner of Income Tax (Appeals)-Central-II, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 08/05/2014, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2006- 07.

This appeal of the Revenue is to be dismissed as not maintainable in view of the CBDT Circular No. 21/2015, dated 10th December, 2015, as the tax effect is admittedly below Rs. 10 Lakhs.

In the result the appeal of the Revenue is dismissed.

DCIT, CC-XXI, KOLKATA, KOLKATA vs. M/S. BOSE ESTATE PVT. LTD., KOLKATA

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