What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable and dismissed it as not pressed, in accordance with CBDT Circular No. 21/2015 which applies retrospectively to pending appeals with a tax effect below the specified limit.

The Revenue filed an appeal before the ITAT. The tax effect involved in the appeal was less than Rs. 10 lacs. The Revenue's counsel submitted that the appeal was not maintainable as per CBDT Circular No. 21/2015.

What were the issues?

Whether a pending appeal with a tax effect below the monetary limit specified in CBDT Circular No. 21/2015 is maintainable before the Tribunal.

ACIT vs Savita Purohit | ITAT Mumbai 2016

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI RAMIT KOCHAR

Keeping in view the CBDT Circular No. 21/2015 dated 10th December, 2015 which is applicable from retrospective effect and is also applicable to pending appeals and also in view of ld. CIT DR stating before us that this appeals is now not maintainable/not pressed in view of the above CBDT Circular, we hold that this appeal filed by the Revenue which is covered by this order involving tax effect less than Rs. 10 lacs is not maintainable and is dismissed being not pressed. However, the Revenue is at liberty to file an application for recall of this appeal in accordance with law, if at any stage it is found that tax effect is more than Rs 10 lacs or the Revenue wants to agitate the matter in accordance with the provisions/clauses as contained in the afore-stated circular. We order accordingly.

ITA 5757/Mum/2013 3

In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open court on 24th February 2016. आदेश क� घोषणा खुले �यायालय म� �दनांकः 24-02-2016 को क� गई ।

ACIT CEN CIR 22 & 30, MUMBAI vs. SAVITA PUROHIT, MUMBAI

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