What did the Tribunal hold?

The Tribunal treated the appeal as not pressed and dismissed it. This was based on the CBDT's circular increasing the monetary limit for appeals and the low tax effect in the present case.

The Revenue appealed against the CIT(Appeals)'s order deleting additions made by the Assessing Officer. The assessee pointed out that the tax effect in the appeal was below the monetary limit prescribed by CBDT Circular No. 21/2015 for filing appeals.

What were the issues?

Whether the Revenue's appeal should be entertained when the tax effect is below the prescribed monetary limit for filing appeals before the Tribunal as per CBDT circulars.

ITO vs Shri Khagendra Nath Das | ITAT Kolkata 2018

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

Before: Shri P.M. Jagtap

Date of concluding the hearing : January 11, 2018 Date of pronouncing the order : January 11, 2018 O R D E R

This appeal is preferred by the Revenue against the order of ld. Commissioner of Income Tax (Appeals)-8, Kolkata dated 08.06.2017 and in the solitary issue involved therein, the Revenue has challenged the action of the ld. CIT(Appeals) in deleting the additions made by the Assessing Officer to the total income of the assessee aggregating to Rs.30,28,664/-.

At the time of hearing fixed in this case today, i.e. on 11.01.2018, the ld. counsel for the assessee, at the outset, has pointed out that the tax effect involved in this appeal of the Revenue excluding education cess is less than the monetary limit fixed by the CBDT vide Circular No. 21/2015 dated 10th December, 2015 at Rs.10,00,000/- for filing the appeal by the Revenue before the Tribunal and this position clearly evident from the grounds raised by the Revenue in this appeal is not disputed even by the ld. D.R. In Circular No. 21/2015 (supra) issued by the CBDT, the monetary Assessment Year: 2009-2010 limit for filing the appeals by the Revenue before the Tribunal has been increased to Rs.10,00,000/- and as clarified in the said Circular, the said monetary limit is applicable retrospectively even to the appeals pending before the Tribunal. The CBDT has also instructed that such pending appeals below this specified tax limit of Rs.10,00,000/- may be withdrawn/ not pressed. As held by the Hon’ble Delhi Bench of this Tribunal in the case of ACIT –vs.- Dallas Finance Limited rendered vide its order dated 07.04.2017 in ITA No. 3946/Del./2010 while considering the tax effect of Rs.10 lakhs, wherein it was held that surcharge and education cess shall not be included in word ‘tax’ for the purpose of examining the tax effect as envisaged in the Board’s Circular no. 21/2015 dated 10th December, 2015. I accordingly treat this appeal as not pressed and dismiss the same.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on 11th day of January, 2018. Sd/- (P.M. Jagtap) Accountant Member Kolkata, the 11th day of January, 2018 Copies to : (1) Income Tax Officer, Ward-29(4), Kolkata, Aayakar Bhawan, 2, Gariahat Road South, 4th Floor, Kolkata-700 068 2) Shri Khagendra Nath Das, 9, Mahesh Dutta Lane, Kolkata-700 027 (3) CIT(Appeals)-8, Kolkata, (4) CIT- , Kolkata, (5) The Departmental Representative (6) Guard File TRUE COPY By Order

Senior Private Secretary, Head of Office/DDO, Income Tax Appellate Tribunal Kolkata Benches, Kolkata Laha/Sr. P.S.

ITO, WARD-29(4), KOLKATA, KOLKATA vs. SHRI KHAGENDRA NATH DAS, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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