DCIT (TDS) 2(2), MUMBAI vs. MANDKE FOUNDATION, MUMBAI

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ITA 1420/MUM/2013Status: DisposedITAT Mumbai11 February 2016AY 2008-093 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect in each appeal was less than Rs. 10 lakhs. Following CBDT Circular No. 21/2015, the Revenue was precluded from pursuing appeals with such low tax effects.

What were the facts?

The Revenue filed appeals against the deletion of demands raised under Section 201(1A) by the CIT(A) for assessment years 2007-08 to 2010-11. The demands related to interest charged for delayed TDS payments.

What were the issues?

Whether appeals by the Revenue should be dismissed in limine due to low tax effect as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

For Appellant: Shri Prakash L Pathade
For Respondent: Shri Jitendra Sanghavi
Hearing: 11.2.2016Pronounced: 11.2.2016

These are the appeals filed by the Revenue and directed against the separate orders dated 26.11.2012 passed by the ld.CIT(A)-14, Mumbai and they relate to the assessment years 2007-08 to 2010-11. Since issue urged in these appeals is common, therefore, these appeals were heard together and are being disposed of by this consolidated order, for the sake of convenience.

2.

The facts in all the appeals are that the AO had raised demand u/s 201(1A) as detailed below and the same was deleted by Ld CIT(A). Hence the revenue has filed these appeals challenging the order of First appellate authority. S.No. Assessment year Interest u/s 201(1A) Rs. 1 2007-08 56,888 2 2008-09 8,94,370 3 2009-10 4,41,026 4 2010-11 9,87,636

3.

We have heard both the parties. We notice that the tax effect involved in the relief granted by Ld CIT(A) is less than Rs.10 lakhs in each of the year mentioned above. Hence, in view of the Circular issued by CBDT bearing No.21/2015 dated 10.12.2015, the revenue is precluded from pursuing the appeal before the Tribunal, when the tax effect involved therein is less than Rs.10 lakhs. Accordingly, the impugned appeals are liable to be dismissed in limine, which ever may be the case, in view of the low tax effect. We order accordingly.

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