What did the Tribunal hold?

The Tribunal held that as per CBDT instruction No. 21 of 2015, appeals with a tax effect below Rs. 10 lakh are not to be filed before the ITAT. Therefore, the Revenue's appeal was not maintainable.

The Revenue filed an appeal before the ITAT. During the hearing, it was brought to the Tribunal's notice that the tax effect in the appeal was below the prescribed monetary limit for filing appeals.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the ITAT given the low tax effect, based on CBDT instructions.

ITO vs Late Shri Kulwant Singh Sidhu | ITAT Mumbai 2016

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

Before: Shri Joginder Singh & Shri Rajendra

For Respondent: Shri Arvind Kumar-DR

Hearing: 07/04/2016

Per Joginder Singh (Judicial Member)

The Revenue is aggrieved by the impugned order dated 21/10/2013 of the ld. First Appellate Authority, Mumbai.

2 Late Shri Kulwant Singh Sidhu

During hearing of this appeal, none was present on behalf of the assessee, at the outset, it was brought to our notice that the tax effect in the present appeal is below prescribed monetary limit. This factual matrix was not controverted by the ld. DR, Shri Arvind Kumar.

2.1.

We have considered the submissions of the ld. DR and perused the material available on record. 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.

2.2.

In view of the fact, that the tax effect in the present appeal is below prescribed monetary limit, 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/-

U/s 260 A before Hon’ble High 20,00,000/- Court

Before Hon’ble Supreme Court 25,00,000/-

As per the aforesaid instruction/revised monetary limit, the Department is not to file appeal before the Tribunal, wherein, the tax effect is less than 3 Late Shri Kulwant Singh Sidhu

Rs.10,00,000/-, consequently, the appeal of the Revenue is not maintainable, therefore, the appeal of the Revenue is dismissed as not maintainable. 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 07/04/2016. (Rajendra) (Joginder Singh) लेखा सद"य / ACCOUNTANT MEMBER "या"यक सद"य / JUDICIAL MEMBER मुंबई Mumbai; "दनांक Dated : 07/04/2016

f{x~{tÜ? P.S/."न.स. आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to :

अपीलाथ" / The Appellant (Respective assessee)

""यथ" / The Respondent. 3. आयकर आयु"त(अपील) / The CIT, Mumbai. 4. आयकर आयु"त / CIT(A)- , Mumbai,

"वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण, मुंबई / DR, ITAT, Mumbai 6. गाड" फाईल / Guard file. आदेशानुसार/ BY ORDER, स"या"पत ""त ////

उप/सहायक पंजीकार (Dy./Asstt.

ITO 22(2)1, NAVI MUMBAI vs. LATE SHRI KULWANT SINGH SIDHU, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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