DCIT,CIR-2, ASANSOL, AAYAKAR BHAWAN, ASANSOL vs. HLG MEMORIAL HOSPITAL PVT. LTD., SEN-RALEIGH ROAD, ASANSOL

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ITA 1167/KOL/2023Status: DisposedITAT Kolkata21 February 2024AY 2014-15Bench: SHRI RAJPAL YADAV (Vice President), SHRI GIRISH AGRAWAL (Accountant Member)3 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 held that as per CBDT Circular No. 17/2019, appeals with a tax effect of Rs. 50 lakhs or less should not be filed by the Revenue. This circular is applicable retrospectively to pending appeals.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) concerning assessment year 2014-15. The tax effect of the disputed additions in the appeal was found to be less than Rs. 50 lakhs.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the tax effect of the disputed additions and the applicability of CBDT Circular No. 17/2019.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: SHRI RAJPAL YADAV & SHRI GIRISH AGRAWAL

For Appellant: Shri C. Roy, AR
For Respondent: Shri Gautam Patra, Addl. CIT (DR)
Hearing: 19.02.2024Pronounced: 21.02.2024

Present for: Appellant by : Shri C. Roy, AR Respondent by : Shri Gautam Patra, Addl. CIT (DR) Date of Hearing : 19.02.2024 Date of Pronouncement : 21.02.2024 O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

1.

This appeal filed by the revenue is against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi vide order No. ITBA/NFAC/S/250/2023-24/1056392116(1) dated 21.09.2023 passed against the assessment order by Ld. ACIT, Circle-2, Asansol u/s.143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 30.12.2016 for AY 2014-15.

2.

At the outset, it is seen that the tax effect on the disputed additions before us in this appeals is less than Rs.50 lacs as prescribed in the CBDT’s latest Circular No.17/2019 dated 08.08.2019. It will be pertinent to reproduce the relevant portion of the said Circular as follows:- “2 . As a step toward further management of litigation, it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be HLG Memorial Hospital Pvt. Ltd., AY 2014-15 enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:

S.No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.) 1. Before Appellate Tribunal 50,00,000 2. Before High Court 1,00,00,000 3. Before Supreme Court 2,00,00,000 3.1 We find that intention behind the Circular No17/2019 dated 08.08.2019 needs to be understood in the following perspective:-

3.

Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-à-vis where composite order for more than one assessment year is passed, para 5 of the circular is substituted by the following para:

“5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. if, the case of an assessee, the 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 the disputed issues exceeds the monetary limit specified in para 3. No. appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessments year, no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/judgment involves more than one assessee, each assessee shall be dealt with separately.” 3.2. On perusal of the Circular No. 17/2019 dated 08.08.2019 and the materials available on record, it reveals that this circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals as well. Hon’ble Apex Court in Commissioner of Customs vs. Indian Oil Corporation Ltd reported in 267 ITR 272 (SC)

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