What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable as the tax effect was below Rs. 10 lakhs, as per CBDT Circular No. 21/2015. This circular is retrospective and applies to pending appeals.

The Revenue filed an appeal before the ITAT against an order of the CIT(Appeals) which arose from an order passed by the Assessing Officer. The appeal was filed for the assessment year 2009-2010.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to the tax effect being below the prescribed monetary limit set by CBDT circulars.

I.T.O WD - 2(4), Asansol vs Md. Mustafa, Asansol | ITAT Kolkata 2016

Income Tax Appellate Tribunal, “C”, BENCH KOLKATA

Before: SHRI N.V.VASUDEVAN, JM & DR. A.L.SAINI, AM

Hearing: 24/11/2016Pronounced: 30/11/2016

O R D E R

Per Dr. Arjun Lal Saini, AM:

The captioned appeal filed by the revenue, pertaining to the assessment year 2009-2010, is directed against an order passed by ld. Commissioner of Income Tax (Appeals), Asansol in Appeal No.142/C.I.T.(A)/Asl./W-2(2)/Asl/11-12, dated 04.06.2013, which in turn arises out of an order passed by the Assessing Officer (AO) Under Section.143(3) of the Income Tax Act 1961, (in short the ‘Act’), dated 25.11.2011.

At the outset, we have noticed that the tax effect in the appeal of the revenue is below Rs.10 lakhs, therefore, the same is not maintainable as per the CBDT Circular No.21/2015, dated 10th December, 2015. We found that as per the recent Circular No.21/2015, dated 10th December, 2015, issued by the CBDT, the monetary limit has been revised for filing of appeal before ITAT by the revenue fixing the tax effect limit of Rs.10 2 Md. Mustafa lakhs. In the instant case, the tax effect is below Rs.10 lakhs, therefore the same is not maintainable and liable to be dismissed in limine. This Circular is retrospective and applicable to the pending appeals also.

Considering the above CBDT Circular, we found that this appeal of the revenue is not maintainable as the tax effect in this appeal is below Rs.10 lakhs. Accordingly, we dismiss the appeal of the revenue.

In the result, appeal filed by the revenue is dismissed. Order pronounced in the open court on this 30/11/2016. Sd/- Sd/- (N.V.VASUDEVAN) (DR. A.L.SAINI) �या�यक सद�य / JUDICIAL MEMBER लेखा सद�य / ACCOUNTANT MEMBER कोलकाता /Kolkata; �दनांक Dated 30/11/2016 �काश �म�ा/Prakash Mishra,�न.स/ PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant-ITO Ward-2(2), Asansol 2. ��यथ� / The Respondent.-Md. Mustafa 3. आयकर आयु�त(अपील) / The CIT(A), Kolkata. 4. आयकर आयु�त / CIT �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कोलकाता / DR, ITAT, Kolkata 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy//

I.T.O WD - 2(4),ASANSOL, ASANSOL vs. MD. MUSTAFA, ASANSOL

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