ITO, WD-33(3), KOLKATA, KOLKATA vs. ANITA SHARMA, KOLKATA

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ITA 1210/KOL/2014Status: DisposedITAT Kolkata03 February 2017AY 2009-20102 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 noted that the tax effect in the Revenue's appeal was below Rs. 10 lakhs. Following CBDT Circular No. 21/2015, which sets this monetary limit for appeals, the Tribunal held the appeal to be not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for Assessment Year 2009-10. The Assessing Officer had passed an order under section 143(3) of the Income Tax Act.

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 monetary limit as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: Shri Partha Sarathi Choudhary, JM & Dr.A. L. Saini, AM)

O R D E R

Per Dr. A. L. Saini, AM

1.

The captioned appeal filed by Revenue pertaining to A.Y. 2009-10 is directed against an order passed by Ld. Commissioner of Income Tax (Appeals)- XIX, Kolkata, dated 11/03/2014, which in turn arises out of an order passed by Assessing Officer- Ward 33(3) Kolkata, ( the AO) under section 143(3) of the Income Tax Act, 1961 (in short, ‘the Act’) dated 30.09.2011.

2.

At the outset, we have noticed that the tax effect in the appeal of the revenue is below Rs.10 lakhs, therefore, the same is not maintainable as per the CBDT Circular No.21/2015, dated 10th December, 2015. We found that as per the recent Circular No.21/2015, dated 10th December, 2015, issued by the CBDT, the monetary limit has been revised for filing of appeal before ITAT by the revenue fixing the tax effect limit of Rs.10 lakhs. In the instant case, the tax effect is below Rs.10 lakhs, therefore the same is not maintainable and liable to be dismissed in limine. This Circular is retrospective and applicable to the pending appeals also.

2 Anita Sharma, AY 2009-10 3. Considering the above CBDT Circular, we found that this appeal of the revenue is not maintainable as the tax effect in this appeal is below Rs.10 lakhs. Accordingly, we dismiss the appeal of the revenue. 4. In the result, appeal of the Revenue is dismissed Order has been pronounced in the Open Court.

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