DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA vs. SMT. SOMA SAHA, AGARTALA
What did the Tribunal hold?
The Tribunal held that the Revenue's appeal was not maintainable because the tax effect was less than Rs. 50 lacs, as stipulated by the CBDT circular. The appeal was dismissed on this ground.
What were the facts?
The Revenue filed an appeal before the ITAT against the order of the CIT(A). The assessee argued that the appeal was not maintainable due to low tax effect as per CBDT circular No. 17/2019.
What were the issues?
The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the tax effect threshold set by CBDT circular No. 17/2019.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GAUHATI BENCH: GUWAHATI,
Before: Shri A.T.Varkey & Shri Manish Borad]
ORDER
Per Shri Manish Borad, AM:
This is an appeal preferred by the Revenue against the order of the Commissioner of Income Tax(Appeals)-Shillong [hereinafter referred to as ‘CIT(A)’] dated 23.01.2018 for the assessment year 2013-14.
At the outset itself, the Ld. AR for the assessee Shri Kishor Jain submitted that revenue’ s appeal is hit by CBDT circular No. 17/2019 dated 08.08.2019 and the tax effect involved in this appeal of revenue is less than Rs. 50 lacs, therefore, the revenue’s appeal before this Tribunal is not maintainable in view of cited CBDT circular No. 17/2019 dated 08.08.2019. Since the tax effect involved in this appeal of the revenue is stated to be less than Rs.50 lacs, we hold that the revenue appeal falls in the ken of CBDT circular (supra) and so we dismiss it as not maintainable.
3. However, the liberty is given to the revenue to recall this order provided in the tax effect is found to be more than 50 Lakhs or the case falls under any of the exception clauses cited in the CBDT Circular (supra).
In the result, the appeal of the revenue is dismissed being not maintainable.
Order is pronounced in the open court on 31st March, 2022
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