ITO, MANDYA vs. SRI. RAMDAS JADHAV, CHANNAPATNA

ITA 1274/BANG/2013Status: DisposedITAT Bangalore30 September 2015AY 2009-106 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CBDT's instruction regarding the monetary limit for filing appeals is applicable to pending appeals as well, with the objective of reducing litigation. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect involved in the appeal was below the monetary limit prescribed by the CBDT for filing appeals. The Revenue argued that the revised monetary limit was not applicable to appeals filed before its issuance.

What were the issues?

Whether the revised monetary limit prescribed by the CBDT for filing departmental appeals is applicable to appeals filed prior to the issuance of the instruction.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

CIT v. CIT vs. Sureshchandra Durgaprasad Khatod (HUF)
253 CTR 492 · 2012 · HC
3 citing

Income Tax Appellate Tribunal, BANGALORE BENCH ‘B’, BANGALORE

Before: SMT. ASHA VIJAYARAGHAVAN, JM & SHRI ABRAHAM P GEORGE, AM

For Appellant: Shri V. Srinivasan, CA

For Respondent: Dr. P.K.Srihari, Addl.CIT, Shri V. Srinivasan, CA

This appeal by the revenue is directed against the order of CIT(A)- Mysore dated 04-01-2013 for the assessment year : 2009-10.

We have heard both sides and also perused the material on record.

At the outset, it is observed that the tax effect involved in this appeal of the revenue is less than the monetary limit of Rs.4.00 lakhs prescribed by the CBDT for filing the appeal before this Tribunal and the ITA No.1274(B)/2013 same therefore, is not maintainable. Although, the learned DR has not disputed the fact that the tax effect involved in this appeal of the revenue is less than Rs.4.00 lakhs, he has contended that the evised monetary limit of Rs.4.00 lakhs fixed by the CBDT vide Instruction No.5 of 2014 issued on 10th July, 2014 for filing of the departmental appeals before the Tribunal is applicable only to the appeals filed on or after 10th July, 2014. He has contended that since the present appeal was filed by the Department on 26-08- 2013, the revised monetary limit of Rs.4.00 lakhs is not applicable to the same. The Co-ordinate Bench has considered similar contentions of the Revenue in the case of ITO Vs Sri Santhoshi Transport, Yellandu (Khammam District) in for assessment year 2006-07, and decided the issue relating to the applicability of the CBDT Instruction No.5 of 2014 issued on 10th July, 2014 in respect of appeals filed prior to 10.7.2014, against the department vide para 2 of our order dated 23.2.2015, which reads as follows-

"2. We have heard the arguments of both the sides and also perused the relevant material on records. As submitted by the learned counsel for the assessee, at the outset, the tax effect involved in this appeal of the Revenue is less than the monetary limit of Rs.4 lakhs prescribed by the CBDT for filing the appeals before the Tribunal, and the same, therefore,

ITA No.1274(B)/2013 is not maintainable. Although the Learned Departmental Representative has not disputed the fact that the tax effect involved in this appeal of the Revenue is less than Rs.4.00 lakhs, he has contended that the revised monetary limit of Rs.4.00 lakhs fixed by the CBDT vide Instruction No.5 of 2014 issued on 10th July, 2014 for filing of the departmental appeals before the Tribunal is applicable only to the appeals filed on or after 10th July, 2014. He has contended that since the present appeal was filed by the Department on 4.7.2013, the revised monetary limit of Rs. 4.00 lakhs is not applicable to the same. In this regard, the learned counsel for the assessee has relied on the decision of the Kolkata Bench of the Tribunal in the case of ITO, Ward 3, Murshidabad Vs. Nabikchuddin Sk. rendered vide its order dated 12.8.2014 passed in wherein a similar argument raised on behalf of the Department was rejected by the Tribunal relying inter alia on the decision of the Hon'ble Gujarat High Court in the case of Sureshchandra Durga Prasad Khatod(HUF) (253 CTR 492)(Guj), wherein it was held, keeping in view the main objective of the Instruction issued by the CBDT to reduce the pending litigation where the tax effect is considerably low or small, that the same would apply to pending appeals also.

(B)/2013 Keeping in view the decision of the coordinate bench of the Tribunal in the case of Nabikchuddin Sk.(supra), we hold that the present appeal filed by the department involving a tax effect of less than the monetary limit of Rs.4.00 lakhs fixed by the CBDT in its Instruction No.5 of 2014 dated 10th July, 2014 for filing of appeals by the Department before the Tribunal, is not maintainable. The same is accordingly dismissed."

Keeping in view the consistent view taken by the coordinate benches of this Tribunal, we hold that the present appeal filed by the department involving a tax effect of less than the monetary limit of Rs.4.00 lakhs fixed by the CBDT in its Instruction No.5 of 2014 dated 10th July, 2014 for filing of appeals by the Department before the Tribunal, is not maintainable. The same is accordingly dismissed.

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

Order pronounced in the open Court on the 30th September, 2015.

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