INCOME TAX OFFICER, WARD -3(5)`, NAGPUR vs. SHRI SAIBABA BAHUUDESHIYA NAGRIK SAHAKARI PRATYAY SANSTHA MARYADIT, KHAPERKHEDA, NAGPUR

ITA 407/NAG/2019Status: DisposedITAT Nagpur10 October 2022AY 2012-134 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 since the tax effect was below the revised monetary limit for filing appeals, the appeal was not maintainable. The Tribunal dismissed the appeal filed by the Revenue.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was less than Rs. 50.00 lakh, which was the revised monetary limit for filing appeals by the Department as per CBDT Circular No. 17/2019.

What were the issues?

The primary issue was whether the appeal filed by the Revenue was maintainable given the revised monetary limits for filing appeals by the Department.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, NAGPUR

Before: SHRI R.S. SYAL

For Appellant: Shri Rajpal Singhai

For Respondent: Shri G.J. Ninawe

Assessee by Shri Rajpal Singhai Revenue by Shri G.J. Ninawe Date of hearing 10-10-2022 Date of pronouncement 10-10-2022 आदेश / ORDER PER R.S. SYAL, VP: This appeal by the Revenue is directed against the order passed by the CIT(A)-2, Nagpur, dated 04-09-2019 in relation to the assessment year 2012-13.

At the outset, the ld. AR submitted that the tax effect in this case is less than Rs.50.00 lakh, to which the ld. DR fairly conceded.

Shri Saibaba Bahuuddeshiya Nagrik Sah Pratyay Sanstha Maryadit

The CBDT has issued circular No.17/2019 dated 08-08-2019 revising upward the monetary limits for filing of appeals by the Department in Income-tax Cases before various appellate forums. The earlier circular No.03/2018 dated 11-07-2018 fixed monetary limit for filing of appeals by the Revenue before the Tribunal at Rs.20.00 lakh. Such limit has now been enhanced in the recent Circular dated 08-08-2019 to Rs.50.00 lakh. Since tax effect in the instant appeal is less than the revised monetary limit of Rs.50.00 lakh, we are not inclined to entertain this appeal.

At this juncture, it is pertinent to note that the CBDT vide F.No.279/Misc/M-13/2018-ITJ dated 20-08-2019 has clarified that the revised monetary limits so mentioned in Circular No.17/2019 are applicable to all pending appeals. Not only that, it has further been directed to the competent authorities to withdraw all such appeals on or before 31-10-2019. However, it is made clear that if the tax effect in this particular appeal is found out to be more than the prescribed monetary limit of Rs.50.00 lakh or the case is covered by an exception, it will be open to the Revenue to move the Tribunal for taking necessary action.

Shri Saibaba Bahuuddeshiya Nagrik Sah Pratyay Sanstha Maryadit

In view of the foregoing discussion, I dismiss the appeal filed by the Revenue.

Order pronounced in the Open Court on 10th October, 2022.

Recent GST High Court judgments

Search GST case law →