ITO, W-2(1), CHANDIGARH vs. SHRI VINAY KUMAR, CHANDIGARH

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ITA 1021/CHANDI/2017Status: DisposedITAT Chandigarh01 November 2018AY 2012-135 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 The assessee's cross-objection was withdrawn.

What were the facts?

The Revenue filed multiple appeals against orders of the CIT(A). The tax effect in these cases was less than Rs. 20 lacs, and the Revenue's counsel admitted that CBDT Circular No. 3/2018 was applicable.

What were the issues?

Whether appeals with low tax effect should be dismissed based on CBDT circulars and judicial precedents, leaving legal issues open.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Heard together (8 matters)

ITA No.942/Chd/2018
ITA No.946/Chd/2018
ITA No.1020/Chd/2017
ITA No.1021/Chd/2017
ITA No.1036/Chd/2017
ITA No.36/Chd/2015
ITA No.1034/Chd/2017
C.O.No.56/Chd/2017

Read from the judgment's own cause title. This page is filed under one of them.

आदेश/Order PER BENCH: All the above appeals have been filed by the Revenue against separate orders of the Commissioner of Income Tax (Appeals) (in short CIT(A)), passed u/s 250(6) of the Income Tax Act, 1961 (in short ‘the Act’).

The assessee has filed Cross Objection in ITA No.1034/Chd/2017.

2.

At the outset, it has been stated that tax effect involved in the present cases 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, all the appeals of the Revenue are liable to be dismissed.

4 ITA No.1020/Chd/2017 A.Y.2013-14

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 Court (supra), the

present appeals of the Revenue are dismissed due to low tax

effect.

4.

It is, however, clarified that the dismissal of the above

appeals shall not be taken to be affirmation of the order of

the CIT(A) on merits. The legal issues, if any, raised by the

Revenue are being left open to be adjudicated in an

appropriate case.

5.

Further the Cross Objection filed by the assessee vide

C.O.NO.56/Chd/2017 in ITA No.1034/Chd/2017 was sought

to be withdrawn. A letter to this effect was filed before us

dated 30.10.2018.

5 ITA No.1020/Chd/2017 A.Y.2013-14

6.

In view of the above, all the Departmental appeals and the Cross Objection filed by the assessee are dismissed.

Order pronounced in the Open Court.

Sd/- Sd/- �दवा �संह अ�नपणा� ग�ता (ANNAPURNA GUPTA) (DIVA SINGH) �याय�क सद�य/ Judicial Member लेखा सद�य/ Accountant Member �दनांक /Dated: 1st November, 2018 *रती* आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to :

1.

अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आय�त / CIT 4. आयकर आय�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

आदेशानसार / By order, सहायक पंजीकार/ Assistant Registrar

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