DCIT, PATIALA vs. M/S MOTIA CONSTRUCTION LTD., ZIRAKPUR

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ITA 918/CHANDI/2017Status: DisposedITAT Chandigarh10 December 2018AY 2004-051 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 the departmental appeal was not maintainable as the tax effect was below the monetary limit prescribed by the CBDT circular. No exceptions were brought to the notice of the Tribunal.

What were the facts?

The Revenue filed an appeal before the ITAT. The CBDT circular stipulated that departmental appeals should not be filed if the tax effect does not exceed Rs. 20 lacs. The tax effect in this appeal was admittedly less than Rs. 20 lacs.

What were the issues?

Whether the departmental appeal is maintainable before the ITAT when the tax effect is below the prescribed monetary limit as per CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH “B”, CHANDIGARH

For Appellant: Shri. Sudhir Sehgal
For Respondent: Shri. Manjit Singh
Hearing: 26/11/2018Pronounced: 10/12/2018

आदेश/Order

PER DR. B.R.R. KUMAR, A.M:

The present appeal has been filed by the Revenue against the order of the Ld. CIT(A)-5, Ludhiana dt. 28/03/2017. 2. According to Circular No. 03/2018 dated 11/07/2018, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 20 lacs. The tax will not include any interest thereon. It is further clarified that if in the case of an assessee, disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.

3.

Admittedly, in the departmental appeal, the tax effect is less than Rs. 20 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.

4.

In view of the above, the appeal of the Revenue is dismissed. Sd/- Sd/- संजय गग� डा. बी.आर.आर, कुमार, (SANJAY GARG ) ( DR. B.R.R. KUMAR) �या�यक सद�य/ Judicial Member लेखा सद�य/ Accountant Member Date: 10/12/2018 AG Copy of the order forwarded to : 1. The Appellant, 2. The Respondent , 3. CIT, 4. The CIT(A), 5. DR, ITAT, CHANDIGARH, 6. Guard File

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