What did the Tribunal hold?

The Tribunal held that the Revenue's appeals were not maintainable as the tax effect was below the monetary limit specified by CBDT Circular No. 03/2018. The assessee's cross objections were not pressed and were therefore dismissed.

The Revenue filed appeals before the ITAT. The assessee also filed cross objections. The appeals were concerning assessment years 2006-07 and 2007-08.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the ITAT based on the tax effect and the CBDT circular. The maintainability of the assessee's cross objections was also considered.

DCIT vs M/S Kamesh Bhargava Hospital and… | ITAT Chandigarh 2018

आदेश/Order PER BENCH :

Both the above Appeals have been filed by the Revenue and Cross

objections filed by the Assessee.

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.

Admittedly, in the departmental appeals, 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.

In view of the above, both the above appeals of the Revenue are

dismissed.

Cross Objections of the assessee are not pressed before us, therefore

needs no adjudication and hence treated as dismissed.

Order pronounced in the open Court.

Sd/- Sd/- �दवा �संह डा. बी.आर.आर. कुमार, (DIVA SINGH) (Dr. B.R.R. KUMAR) �या�यक सद�य/ Judicial Member लेखा सद�य/ Accountant Member AG Date: 30/10/2018

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

DCIT, CHANDIGARH vs. M/S KAMESH BHARGAVA HOSPITAL AND RESEARCH CENTRE (P) LTD., CHANDIGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments