What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue. This decision was based on the CBDT Circular No. 21/2015, which stipulates that appeals with a tax effect below ₹10 lakhs should be dismissed unless they fall under specific exceptions.

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2010-11. The quantum of dispute was ₹25.25 lakhs, with a tax effect less than ₹10 lakhs.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the low tax effect, as per CBDT guidelines.

ITO vs Rohit Savailal Barbhaya | ITAT Mumbai 2016

Income Tax Appellate Tribunal, “D” Bench, Mumbai

For Respondent: Shri Nitin R. Waghmare

Hearing: 11.7.2016Pronounced: 11.7.2016

The appeal filed by the Revenue is directed against the order dated 16.6.2014 passed by learned CIT(A)-29, Mumbai and it relates to A.Y. 2010-11.

None appeared on behalf of the assessee hence we proceed to dispose of the appeal ex-parte, without presence of the assessee.

Learned Departmental Representative submitted that the quantum in dispute is ` 25.25 lakhs and tax effect thereon would be less than ` 10 lakhs. Accordingly, learned Departmental Representative fairly conceded that this appeal is liable to be dismissed in view of the Circular No. 21/2015 dated 10.12.2015 issued by CBDT.

Having heard the submissions made by learned Departmental Representative, we dismiss the appeal of the Revenue since the tax effect involved in the issues urged by the Revenue is less than ` 10 lakhs and issues do not fall in any of the exceptions provided in para 8 of the Circular referred above. Accordingly, we dismiss the appeal filed by the Revenue.

In the result, appeal filed by the Revenue is dismissed.

Order has been pronounced in the Court on 11.7.2016

ITO 17(1)(4), MUMBAI vs. ROHIT SAVAILAL BARBHAYA, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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