ITO, W-2, KHANNA vs. SH. JASWINDER SINGH, LUDHIANA

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ITA 1625/CHANDI/2017Status: DisposedITAT Chandigarh16 July 2018AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal based on CBDT Circular No. 3/2018, which revised the monetary limit for filing appeals. The dismissal was due to the low tax effect and not on the merits of the case.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A). The respondent, Sh. Jaswinder Singh, argued that the tax effect was below the revised monetary limit for appeals.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed due to a low tax effect, as per the revised CBDT circular, without adjudicating on the merits.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, CHANDIGARH BENCHES, ‘A’ CHANDIGARH

Before: SHRI SANJAY GARG & Ms. ANNAPURNA GUPTA

Hearing: 16.07.2018Pronounced: 16.07.2018

Per Annapurna Gupta, AM:

The present appeal has been preferred by the Revenue against the order dated 18.09.2017 of the Commissioner of Income Tax (Appeals)-2, Ludhiana [hereinafter referred to as CIT(A)].

2.

At the outset, the Ld. AR has stated that tax effect involved in the present case is less than Rs. 20 lacs. The Ld. DR has also fairly admitted that CBDT circular No. 3/2018 is applicable to this appeal, hence, this appeal of the Revenue is liable to be dismissed.

3.

It may be noted that CBDT vide Circular No. 3/2018 dated 11.07.2018

has revised the monetary limit upto Rs.20 lacs for filing appeals by the

Department before the Tribunal and further vide para 13 of the said Circular it

has been clarified that said circular is applicable retrospectively to the

pending appeals also. The Hon’ble Punjab & Haryana High Court in the case

of “Principal CIT of Income Tax Vs. Surinder Kumar Singhal” ITA No 406-

2016 (O&M) vide order dated 30.1.2017 while further relying upon the

decision of the Hon'ble Supreme Court in the case of “CIT Vs. Dhanalekshmi

Bank Ltd.” (2015) 373 ITR 526 (SC), has dismissed the appeal of the Revenue

without going into the merits due to low tax effect leaving the question of law

open. In view of the CBDT Circular No. 03/2018 (supra) and in the light of

the above referred to decision of the Hon'ble Jurisdictional Punjab & Haryana

High Court (supra), the present appeal of the Revenue is dismissed due to low

tax effect.

It is, however, clarified that the dismissal of the above appeal shall not

be taken to be affirmation of the order of the CIT(A) on merits. The legal

issue raised by the Revenue is being left open to be adjudicated in an

appropriate case.

Order pronounced in the Open Court.

Sd/- Sd/- (SANJAY GARG) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 16.07.2018 Rkk Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR

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