ASST CIT 16(3), MUMBAI vs. DILIPKUMAR V. LAKHI, MUMBAI

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ITA 832/MUM/2014Status: DisposedITAT Mumbai16 June 2016AY 2009-103 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the tax effect in the appeal was below the monetary limit of Rs. 10 lakh as per CBDT instructions. Therefore, the appeal filed by the Revenue was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT for Assessment Year 2009-10. The assessee remained absent during the hearing. The Revenue's counsel contended that the total tax effect was below the prescribed monetary limit for filing an appeal.

What were the issues?

Whether an appeal filed by the Revenue is maintainable before the ITAT when the tax effect is below the prescribed monetary limit.

AI-generated summary — verify with the full judgment below

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

Before: Shri Joginder Singh, & Shri Ashwani Taneja

For Respondent: Shri B.S. Bist-DR
Hearing: 16/06/2016

आदेश / O R D E R Per Joginder Singh (Judicial Member) The Revenue is aggrieved by the impugned order dated 13/11/2013 for Assessment year 2009-10 of the Ld. First Appellate Authority, Mumbai.

2.

During hearing of this appeal, none was present for the assessee in spite of issuance of registered AD notice, therefore, we 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 also contended that the total tax effect is below prescribed monetary limit of Rs.10 lakh for filing the appeal before this Tribunal.

1.

2.1. We 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 tax effect in the present appeal is below prescribed 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.

1.

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/-, consequently, 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 court in the presence of Ld. DR at the conclusion of the hearing on 16/06/2016.

Sd/- Sd/- (Ashwani Taneja) (Joginder Singh) लेखा सद�य / ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER मुंबई Mumbai; �दनांक Dated : 16/06/2016 f{x~{tÜ? P.S/.�न.स. आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. आयकर आयु�त(अपील) / The CIT, Mumbai. 4. आयकर आयु�त / CIT(A)- , Mumbai 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, मुंबई / DR, ITAT, Mumbai 6. गाड� फाईल / Guard file.

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