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 tax effect being below the prescribed limit as per CBDT circulars.

DCIT vs M/S Rosewood Project (P) Ltd. | ITAT Kolkata 2018

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

Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi, Hon’ble

D.C.I.T., Circle-10(1), Kolkata…………………..……………………………………………….….Appellant P-7, Chowringhee Square 3rd Floor Kolkata – 700 069 M/s. Rosewood Projects (P) Ltd.……………………………………………………………….Respondent 63/1 Charu Chandra Place (East) Kolkata – 700 033 [PAN : AABCR 7243 Q] Appearances by: Shri Manoj Kataruka, Advocate, appeared on behalf of the assessee. Shri S. Daspgupta, Addl. CIT, Sr. DR, appearing on behalf of the Revenue. Date of concluding the hearing : January 19th, 2017 Date of pronouncing the order : January 19th, 2017 O R D E R Per J. Sudhakar Reddy, AM :-

This is an appeal filed by the Revenue directed against the order of the Commissioner of Income Tax (Appeals)-4, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 15/09/2015, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2012-13. 2. 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, CIR-10(1), KOLKATA, KOLKATA vs. M/S ROSEWOOD PROJECT (P) LTD., KOLKATA

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