What did the Tribunal hold?

The Tribunal noted that the tax effect was below the Rs. 10 lakh limit for appeals before the ITAT as per CBDT instructions. Therefore, the appeal was not maintainable.

The Revenue filed an appeal before the ITAT. However, 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 an appeal.

What were the issues?

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

ACIT vs Manju Gupta | ITAT Mumbai 2016

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

Before: Shri Joginder Singh, & Shri Sanjay Arora

Hearing: 03/03/2016

आदेश / O R D E R Per Joginder Singh (Judicial Member) The Revenue is aggrieved by the impugned order dated 24/09/2012, of the ld. First Appellate Authority, Mumbai, on the ground as stated in the grounds of appeal

2. During hearing of this appeal, none was present for the assessee. It is noticed that on 12/02/2014, the appeal was adjourned at the request of the assessee. However, at the outset, it was brought to our notice that the tax effect in the present appeal is below the prescribed monetary limit. This factual matrix was not controverted by the ld. DR, Shri D. Prabhakar Reddy.

2.1. We have considered the submissions of ld. DR and perused the material available on record. It is noted that in the grounds raised before ld. Commissioner of Income Tax (Appeals), the amount involved in both the grounds is only Rs.4,66,607/- and Rs.16,13,521/-, meaning thereby, the total tax demand 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. 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/-

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 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 court in the presence of ld. DR at the conclusion of the hearing on 03/03/2016.

Sd/- Sd/- (Sanjay Arora) (Joginder Singh) लेखा सद�य / ACCOUNTANT MEMBER �या�यक सद�य /JUDICIAL MEMBER मुंबई Mumbai; �दनांक Dated : 03/03/2016 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

ACIT CEN CIR 30, MUMBAI vs. MANJU GUPTA, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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