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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi
Date of concluding the hearing : December 30, 2015 Date of pronouncing the order : December 30, 2015
O R D E R Per Bench:- All these fifty-five appeals filed by the Department involve tax effect of less than Rs.10,00,000/- and the same being not maintainable in view of the revised monetary limit recently fixed by the CBDT vide Circular No. 21/2015 dated 10th December, 2015 for filing the appeal by the Revenue before the Tribunal, are fixed for hearing and disposal out of turn after discussion with the ld. Representatives of Calcutta Tax Bar Association as well as the concerned ld. CIT D.Rs. As discussed with them, individual notices in these cases are dispensed with and the notices are given to all the concerned through Notice Board. A copy of cause list prepared well in advance is also given to the Bar Association as well as the ld. Departmental Representatives.
At the time of hearing, sufficient time is given to the ld. D.R. to ascertain and point out in each and every case as to whether the same is covered by any of the exceptions given in Para 8 of the C.B.D.T. Circular dated 10th December, 2015 and wherever he has pointed out specifically the cases covered by the said exceptions, such cases are adjourned with the direction to the Registry to fix the same for hearing in the regular course. Abundant precaution is also taken to ascertain that the tax effect involved in each and every appeal filed by the Department in these cases is less than Rs.10,00,000/- and whenever the ld. D.R. has pointed out that the tax effect involved in some appeals is more than Rs.10,00,000/-, the same have been adjourned with the direction to the Registry to fix the same for hearing in regular course. Nevertheless, even if it is still found by the Department that any of the appeals being dismissed now on account of low tax effect is covered by any of the exceptions given in Para 8 of the CBDT Circular or that the tax effect involved therein is more than Rs.10,00,000/-, liberty is given to the Department to approach this Tribunal for re-call of the order dismissing such appeals and seek restoration of the same.
As clarified by the CBDT in Circular No. 21/2015 dated 10.12.2015 (supra), the revised monetary limit of Rs.10,00,000/- fixed for filing the appeal by the Revenue before the Tribunal is applicable retrospectively even to the appeals pending before the Tribunal and as specifically instructed by the CBDT in the said Circular, such pending appeals below this tax limit of Rs.10,00,000/- may be withdrawn/ not pressed. Keeping in view this instruction given by the CBDT vide Circular No. 21/2015 dated 10.12.2015, which is squarely applicable in all the present cases, the appeals filed by the Revenue in these cases are treated as withdrawn/ not pressed and dismissed accordingly. In case of one of such appeals i.e. the assessee has filed its Cross Objection. As agreed by the ld. Representative of the assessee, the said Cross Objection filed by the assessee has become infructuous as a result of dismissal of the corresponding appeal of the Revenue. Accordingly, this Cross Objection filed by the assessees is also dismissed.