What did the Tribunal hold?

The Tribunal held that the appeals were not maintainable as they did not fall under the exceptions provided in the CBDT Circular. Consequently, the appeals were dismissed as withdrawn.

The Revenue filed nine appeals before the ITAT against orders passed by the CIT(A) for various assessment years. The tax effect in these appeals was below the monetary limit prescribed by a CBDT Circular.

What were the issues?

The primary issue was whether the Revenue's appeals were maintainable given the tax effect was below the CBDT's prescribed monetary limit for filing appeals.

Inocme Tax Officer Ward -3(4) vs Ktps Employees Credit… | ITAT Nagpur 2022

Income Tax Appellate Tribunal, “SMC” BENCH, NAGPUR

Before: SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri K.K. Thakkar, Shri Mahavir Atal

For Respondent: Shri G.J. Ninawe

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

All the above nine appeals by the Revenue against the separate orders dated 19-02-2019, 08-02-2019, 18-03-2019, 05-03-2019 and 15-04-2019 passed by the Commissioner of Income Tax (Appeals)-1/2, Nagpur [‘CIT(A)’] for above mentioned assessment years.

Admittedly, the tax effect involved in these nine appeals are below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019 and are not falling under the exceptions provided under the above said circular. Thus, grounds raised by the Revenue in these nine appeals fail and all the appeals are not maintainable. Therefore, all the nine appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above, with a liberty to file appropriate application for restoration of appeals to the file.

In the result, all the nine appeals of Revenue are dismissed.

Order pronounced in the open court on 30th September, 2022.

INOCME TAX OFFICER WARD -3(4), NAGPUR vs. KTPS EMPLOYEES CREDIT CO-OPERATIVE SOCIETY LIMITED, NAGPUR

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