What did the Tribunal hold?

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

The Revenue filed an appeal before the ITAT. During the hearing, the assessee pointed out that the tax effect in the appeal was below the prescribed monetary limit for filing appeals.

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.

ITO vs Maruti N. Ugalmugle | ITAT Mumbai 2016

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

Before: Shri Joginder Singh, & Shri Sanjay Arora

For Respondent: Shri Maruti N. Ugalmugle

Hearing: 25/02/2016

आदेश / O R D E R Per Joginder Singh (Judicial Member) The Revenue is aggrieved by the impugned order dated 11/02/2013, of the ld. First Appellate Authority, Mumbai, on the ground as stated in the grounds of appeal.

During hearing of this appeal, the assessee appeared in person and at the outset, 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 Randhir Gupta.

2.1. We have considered the rival submissions 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/- 2. U/s 260 A before Hon’ble High 20,00,000/- Court 3. Before Hon’ble Supreme Court 25,00,000/-

Mr. Maruti N. Ugalmugle 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. representative from both sides at the conclusion of the hearing on 25/02/2016.

Sd/- Sd/- (Sanjay Arora) (Joginder Singh) लेखा सद�य / ACCOUNTANT MEMBER �या�यक सद�य /JUDICIAL MEMBER मुंबई Mumbai; �दनांक Dated : 25/02/2016 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. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy//

ITO 24(3)(2, MUMBAI vs. MARUTI N. UGALMUGLE, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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