DCIT (TDS), CHANDIGARH vs. M/S PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD, CHANDIGARH

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ITA 776/CHANDI/2013Status: DisposedITAT Chandigarh01 November 2018AY 2011-123 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 dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The dismissal does not affirm the CIT(A)'s orders on merits.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A). The assessee's counsel stated that the tax effect was below Rs. 20 lacs, a fact admitted by the Revenue's counsel.

What were the issues?

Whether appeals with a tax effect below the revised monetary limit are to be dismissed without going into merits, based on CBDT circulars and judicial precedents.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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आदेश/Order

Per Bench:

The captioned appeals have been preferred by the Revenue against

the separate orders of the Commissioner of Income Tax (Appeals),

Chandigarh [hereinafter referred to as CIT(A)].

2.

At the outset, the Ld. Counsel of the assessee submitted that the tax

effect involved in the aforesaid appeals is less than Rs. 20 lacs. The Ld.

DR has also fairly admitted that CBDT Circular No. 3/2018 is applicable to

these appeals, hence, these appeals of the Revenue are liable to be

dismissed.

3.

It may be noted that CBDT vide Circular No. 3/2018 dated

11.07.2018 has revised the monetary limit upto Rs.20 lacs for filing

appeals by the Department before the Tribunal and further vide para 13 of

the said Circular it has been clarified that said circular is applicable

retrospectively to the pending appeals also. The Hon’ble Punjab &

Haryana High Court in the case of “Principal CIT of Income Tax Vs.

Surinder Kumar Singhal” ITA No 406-2016 (O&M) vide order dated

30.1.2017 while further relying upon the decision of the Hon'ble Supreme

Court in the case of “CIT Vs. Dhanalekshmi Bank Ltd.” (2015) 373 ITR

526 (SC), has dismissed the appeal of the Revenue without going into the

merits due to low tax effect leaving the question of law open. In view of

the CBDT Circular No. 03/2018 (supra) and in the light of the above

referred to decision of the Hon'ble Jurisdictional Punjab & Haryana High

ITA No. 991/Chd/2017- M/s Octamac Software Pvt Ltd., Chandigarh 3

Court (supra), the captioned appeals of the Revenue are dismissed due to low tax effect. It is, however, clarified that the dismissal of the above appeals shall not be taken to be affirmation of the orders of the CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case. Order pronounced in the Open Court on 01.11.2018

Sd/- Sd/- ( बी , आर . आर . कुमार / B.R.R. KUMAR) (संजय गग� / SANJAY GARG ) लेखा सद�य/ Accountant Member �या�यक सद�य /Judicial Member

Dated : 01.11.2018 “आर.के.” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar

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