ITO 17(3)(5), MUMBAI vs. ZAHEED JAFFER MIYA, MUMBAI

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ITA 2351/MUM/2016Status: DisposedITAT Mumbai24 February 2017AY 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 considered the CBDT Circular No. 21/2015 which revised monetary limits for filing appeals. As the tax effect was below the specified limit, the appeal was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT. The Departmental Representative submitted that the tax effect involved in the appeal was less than Rs. 10 lakhs. This was based on a calculation placed on record.

What were the issues?

Whether the appeal filed by the Revenue is maintainable before the Tribunal given the tax effect involved and the CBDT circular on monetary limits.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “J”, MUMBAI

For Appellant: Shri G. Nantha Kumar
For Respondent: Shri Prakash G. Jhunjhunwala
Hearing: 30/01/2016Pronounced: 24/02/2017

ORDER PER RAVISH SOOD, J.M: The captioned appeal filed by the Revenue pertaining to assessment year 2009-10 is directed against the order passed by the CIT(A)-28, Mumbai, dated26/02/2016, which in turn arises out of an order passed by the Assessing (Assessment Year 2009-10) Officer under Sec. 144 of the Income Tax Act, 1961 (in short ‘Act’), dated. 26.12.2011.

2.

At the very outset of the hearing of the appeal, it was submitted by the Ld. Departmental representative (for short ‘D.R.’) that as the tax effect involved in this appeal was less than Rs.10.00 lac, therefore the appeal was not maintainable. The Ld. D.R. in support of his aforesaid contention had placed on record a calculation of the ‘Tax effect’, as per which the total tax involved in the appeal filed by the revenue before the Tribunal was Rs.9,90,540/-, in the backdrop of which factual position it was submitted that as the tax effect involved in the appeal was less than the monetary limit of Rs.10 lac, therefore the said appeal in light of the CBDT Circular No. 21/2015, dated 10/12/2015 may therein be dismissed.

3.

We have perused the contention of the Ld. D.R. and the material placed on record by him. The CBDT vide its aforesaid Circular No.21/2015, dated 10/12/2015 has revised the monetary limits for filing of appeals by the Department before the Income tax appellate tribunal, retrospectively. Since the tax effect in dispute in the captioned appeal is stated to be below the monetary limit of Rs.10.00 lac specified in the CBDT Circular, dated 10/12/2015 (supra), the same is dismissed as not maintainable.

4.

In the result, appeal of the Revenue is dismissed.

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