What did the Tribunal hold?

The Tribunal noted that as per CBDT Circular No. 21/2015, appeals with a tax effect below ₹10 lakhs should not be preferred. Therefore, the appeals filed by the Revenue were deemed not maintainable.

The Revenue filed appeals before the ITAT for assessment years 2004-05 and 2006-07. The tax effect in these appeals was below ₹10 lakhs.

What were the issues?

The primary issue was whether the Revenue's appeals were maintainable given the low tax effect, in light of CBDT circulars.

ITO vs Smt. Sharda Devi, Fatehabad | ITAT Delhi 2016

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.D. AGRAWALG.D. AGRAWAL & AND BEFORE SHRI G.D. AGRAWALG.D. AGRAWAL & AND SHRI SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA

For Appellant: Smt. Anima Barnwal, Senior DR

For Respondent: Shri V. Rajkumar, Advocate

Hearing: 02.03Pronounced: 03.03.2016

PER SUDHANSHU SRIVASTAVA, JM PER SUDHANSHU SRIVASTAVA, JM :- PER SUDHANSHU SRIVASTAVA, JM PER SUDHANSHU SRIVASTAVA, JM These appeals by the Revenue for the assessment years 2004-05 & 2006-07 are directed against the order of learned CIT(A), Rohtak dated 19th August, 2011.

We have heard the arguments of both the sides and have perused relevant material placed before us. It is observed that the tax effect in the present appeals of the Revenue is below `10 lakhs. As per Circular No.21/2015 dated 10th December, 2015, the CBDT has clearly laid down that the Revenue should not prefer appeals before the ITAT if the tax effect involved in the 2 ITA-4767 & 4768/D/2011 appeal, excluding interest, is less than `10 lakhs. In view thereof, the appeals filed by the Revenue are not maintainable and are dismissed.

In the result, the appeals of the Revenue are dismissed. Decision pronounced in the open Court on 03.03.2016.

ITO, FATEHABAD vs. SMT. SHARDA DEVI, FATEHABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments