DCIT, C-7, LUDHIANA vs. M/S FRANKLIN LABORATORIES (INDIA) PVT. LTD., LUDHIANA

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ITA 1095/CHANDI/2017Status: DisposedITAT Chandigarh25 September 2018AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that according to CBDT Circular No. 03/2018, departmental appeals are not maintainable if the tax effect does not exceed Rs. 20 lacs. Since no exceptions were brought to notice, the appeals were dismissed.

What were the facts?

The Revenue filed appeals before the ITAT. The tax effect in these appeals was admittedly less than Rs. 20 lacs.

What were the issues?

The primary issue was the maintainability of departmental appeals before the ITAT based on the monetary limit prescribed by CBDT Circular No. 03/2018.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA NO. 1095/Chd/2017
ITA NO. 1452/Chd/2017

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

आदेश/Order PER BENCH :

Both the above appeals have been filed by the Revenue against the order of the Ld. CIT(A).

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 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.

4.

In view of the above, both the above appeals of the Revenue are dismissed. Order pronounced in the open Court.

Sd/- Sd/- �दवा �संह डा. बी.आर.आर. कुमार, (DIVA SINGH) (Dr. B.R.R. KUMAR) �याय�क सद�य/ Judicial Member लेखा सद�य/ Accountant Member AG Date: 25/09/2018

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

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar

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