What did the Tribunal hold?

The Tribunal noted that the tax effect was below the monetary limit prescribed by CBDT instruction for filing appeals before the ITAT. Therefore, the appeal was not maintainable.

The Revenue filed an appeal before the ITAT. The assessee remained absent during the hearing. The Revenue's counsel contended that the tax effect was below the prescribed monetary limit for filing an appeal.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect is below the prescribed monetary limit.

ITO vs Neeta Ashok Shah | ITAT Mumbai 2016

Income Tax Appellate Tribunal, MUMBAI BENCHES “SMC”, MUMBAI

Before: Shri Joginder Singh,

For Appellant: Shri Om Prakash Meena-DR

Hearing: 20/06/2016

आदेश / O R D E R

The Revenue is aggrieved by the impugned order dated 19/09/2004 of the Ld. First Appellate Authority, Mumbai.

During hearing of this appeal, none was present for the assessee in spite of issuance of registered AD notice, therefore, I have no option but to proceed ex-parte, qua the assessee and tend to dispose of this appeal on the basis of material available on record. At the outset, the ld. DR, Shri Om Prakash Meena, contended that the total tax effect in the present appeal is below prescribed monetary limit of Rs.10 lakh for filing the appeal before this Tribunal.

2.1. I have considered the submissions of the ld. DR and perused the material available on record. In view of the above, it is noted that the total income assessed is Rs.22,48,457/-, resulting into tax effect, below prescribed monetary limit of Rs.10 lakh, for filing the appeal before the Tribunal, as contained in CBDT instruction No.21 of 2015, dated 10/12/2015 (F No.279/Misc./142/2007- IT(PT), applicable with retrospective effect, wherein, the Department was advised/directed by the Board not to file appeal in the cases where the tax effect does not exceed the following monetary limit.:-

Sl. Appeals in Income –tax matters Monetary Limit (in Rs.) No.

Before ITAT 10,00,000/- 2. U/s 260 A before Hon’ble High 20,00,000/- Court 3. Before Hon’ble Supreme Court 25,00,000/- In view of the above instruction, since, the tax effect is less than Rs.10,00,000/-, the appeal of the Revenue is not maintainable, therefore, dismissed. Finally, the appeal of the Revenue is dismissed as not maintainable. This order was pronounced in the open in the presence of ld. DR at the conclusion of the hearing on 20/06/2016.

ITO 33(2)(4), MUMBAI vs. NEETA ASHOK SHAH, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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