What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as the tax effect was below the limit prescribed by CBDT Circular No. 21/2015. The case did not fall under any exemption clauses.

The Revenue filed an appeal against the order of the CIT(A) for AY 2004-05. The assessee argued that the appeal should be dismissed due to low tax effect.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect is below the prescribed limit as per CBDT circulars.

ACIT vs M/S. the Baroda Lions Club… | ITAT Ahmedabad 2017

Income Tax Appellate Tribunal, “ B ” BENCH, AHMEDABAD

Before: SHRI N.K. BILLAIYA & SHRI MAHAVIR PRASAD

Pronounced: 13/12/2017

आदेश / O R D E R

PER MAHAVIR PRASAD, JUDICIAL MEMBER : This is an appeal by the department against the order of the Commissioner of Income Tax(Appeals)-II, Baroda, dated 25/03/2014 for the Assessment Year (AY) 2004-05, on the following Grounds:

At the outset, the ld. Counsel for the assessee submitted that the appeal of the Revenue needs to be dismissed on account of low tax effect in view of the Representative fairly admitted that the tax effect is less than the limit prescribed by the aforesaid CBDT Circular.

ITA No. 1993/Ahd/2014 ACIT VS.The The Baroda Lions Club Asst.Year – 2004-05 - 2 - 3. We have heard both the parties and perused the material available on record. We find that prima-facie this appeal of the Revenue is not maintainable in view of CBDT Circular No. 21/2015 in F.No.279/Misc. 142/2007-ITJ (Pt) dated 10th December 2015, vide which it has been provided that if the tax effect by virtue of the Commissioner of Income-tax (Appeals)’s order is below Rs. 10 lacs, then that order would not be challenged before the Tribunal in further appeal. The Board has provided exemptions at clause (8) of the Instructions wherein it has been provided that these instructions will not be applicable, if vires of any provisions has been quashed by impugned order or addition was made on some audit objections or the addition relates to undisclosed foreign assets/bank accounts, etc. We find that the present case does not fall within the exemption clause and the tax is less than Rs.10 lacs. Therefore, the present appeal is not maintainable and hence dismissed.

In the result, the appeal filed by the Revenue is dismissed in limine. This Order pronounced in Open Court on 13/12/2017

Sd/- Sd/-- एन.के. �ब�लैया महावीर �साद (लेखा सद�य) (�या�यक सद�य) ( MAHAVIR PRASAD ) ( N.K. BILLAIYA ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 13/12/2017 Priti Yadav, Sr. PS

ITA No. 1993/Ahd/2014 ACIT VS.The The Baroda Lions Club Asst.Year – 2004-05 - 3 -

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-II, Baroda. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy//

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad True Copy

THE ACIT, CIRCLE-2(2), BARODA vs. M/S. THE BARODA LIONS CLUB EDUCATION TRUST, BARODA

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