ITO (EXEMPTIONS), AMBALA vs. SHIRDI SAI BABA AASTHA SANSTHA, KARNAL

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ITA 1443/CHANDI/2017Status: DisposedITAT Chandigarh07 August 2018AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue. This dismissal was based on the revised monetary limit for filing appeals as per CBDT Circular No. 3/2018 and a jurisdictional High Court decision regarding low tax effect.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The tax effect involved in the appeal was less than Rs. 20 lacs. The assessee did not appear for the hearing.

What were the issues?

The primary issue was whether the appeal should be dismissed due to low tax effect, considering the applicability of CBDT Circular No. 3/2018.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, CHANDIGARH BENCHES, ‘A’ CHANDIGARH

Before: SHRI SANJAY GARG & Ms. ANNAPURNA GUPTA

For Appellant: Smt. Chanderkanta, Sr.DR
Hearing: 18.07.2018Pronounced: 07.08.2018

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the Revenue against the order dated 25.07.2017 of the Commissioner of Income Tax (Appeals), Karnal [hereinafter referred to as CIT(A)].

2.

None has come present on behalf of the assessee. The Ld. DR pointed out that tax effect involved in the present case is less than Rs. 20 lacs. The Ld. DR has also fairly admitted that CBDT circular No. 3/2018 is applicable to this appeal, hence, this appeal of the Revenue is liable to be dismissed.

2 ITA No. 1443/Chd/2017- Shirdi Sai Baba Aastha Sansthan, Karnal

3.

It may be noted that CBDT vide Circular No. 3/2018 dated 11.07.2018

has revised the monetary limit upto Rs.20 lacs for filing appeals by the

Department before the Tribunal and further vide para 13 of the said Circular it

has been clarified that said circular is applicable retrospectively to the

pending appeals also. The Hon’ble Punjab & Haryana High Court in the case

of “Principal CIT of Income Tax Vs. Surinder Kumar Singhal” ITA No 406-

2016 (O&M) vide order dated 30.1.2017 while further relying upon the

decision of the Hon'ble Supreme Court in the case of “CIT Vs. Dhanalekshmi

Bank Ltd.” (2015) 373 ITR 526 (SC), has dismissed the appeal of the Revenue

without going into the merits due to low tax effect leaving the question of law

open. In view of the CBDT Circular No. 03/2018 (supra) and in the light of

the above referred to decision of the Hon'ble Jurisdictional Punjab & Haryana

High Court (supra), the present appeal of the Revenue is dismissed due to low

tax effect.

It is, however, clarified that the dismissal of the above appeal shall not

be taken to be affirmation of the order of the CIT(A) on merits. The legal

issue raised by the Revenue is being left open to be adjudicated in an

appropriate case.

Order pronounced in the Open Court on 07.08.2018.

Sd/- Sd/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 07.08.2018 Rkk Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR

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