DCIT, CENTRAL CIRCLE, PATIALA vs. M/S VCC CONSULTANTS PVT. LTD., PATIALA

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ITA 436/CHANDI/2021Status: DisposedITAT Chandigarh01 January 2024AY 2018-19Bench: SHRI A.D.JAIN (Vice President)2 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 the appeal was not maintainable as the tax effect was below the monetary limit prescribed by the CBDT circular for filing appeals. The appeal was dismissed due to low tax effect.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A) for the assessment year 2018-19. The tax effect involved in the appeal was Rs. 3,59,128/-.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the monetary limit prescribed by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SHRI A.D.JAIN

Hearing: 26.12.2023Pronounced: 01.01.2024

आदेश/ORDER

1.

This is an appeal filed by the Revenue against the order of the Ld. CIT(A)-5 Ludhiana dated 27.10.2021 pertaining to assessment year 2018-19.

2.

It is noted that the tax effect involved in the present appeal is Rs. 3,59,128/-. Accordingly, in terms of the CBDT Circular dated 08.08.2019 wherein the Department has specified the monetary limit for an appeal to be filed by the Revenue before the ITAT as Rs. 50 lacs, the appeal so filed by the Revenue is not maintainable.

ITA 436/CHD/2021 A.Y. 2018-19 2

3.

In view of the above facts and circumstances, the present appeal filed by the Department is dismissed due to low tax effect with a liberty to seek recall in case the matter falls under any of the exceptions so carved out in the aforesaid circular.

4.

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.

5.

In the result the appeal of the Revenue is dismissed.

Order pronounced in the Open Court on 1st Janury,2024.

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