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Income Tax Appellate Tribunal, DIVISION BENCH ‘A’, CHANDIGARH
Before: SHRI SANJAY GARG & MS. ANNAPURNA GUPTAShri Lakhwinder Singh Panag,
PER ANNAPURNA GUPTA, A.M. :
This appeal has been filed by the Revenue against
the order of CIT(Appeals)-2, Chandigarh dated 16.10.2017
relating to assessment year 2013-14.
It is stated that in the present appeal the tax
effect is less than the prescribed limit provided by the
recent CBDT Circular.
According to Circular No.21/2015 dated
10.12.2015, the CBDT in supercession of earlier
instructions has directed that department’s appeals before
ITAT shall not be filed in cases where the tax effect does not
exceed the monetary limit of Rs.10 lacs. The tax will not
include any interest thereon. It is further clarified that if
in the case of an assessee, disputed issues arise in more
than one assessment year, appeal can be filed in respect of
such assessment year or years in which the tax effect in
respect of disputed issues exceeds the monetary limit so
specified. This instruction will apply retrospectively to
pending appeals and appeals to be filed henceforth before
the Tribunal. The pending appeals below the specified tax
limit may be withdrawn/not pressed.
Admittedly, in the departmental appeal, the tax
effect is less than Rs.10 lacs, therefore, departmental
appeal is not maintainable. The learned CIT (Appeals)
decided the issue in departmental appeal on facts and the
case of the revenue would not fall in the exceptions
provided in the above circular.
In view of the above, learned D.R. stated that
since departmental appeal is filed against the CBDT
instructions, therefore, he would not be pressing
departmental appeal. Therefore, the above departmental
appeal is dismissed being not pressed.
In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court.
Sd/- Sd/- (SANJAY GARG) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 26.04.2018 *Poonam* Copy to: 1. The Appellant 2. The Respondent 3. The CIT(A) 4. The CIT 5. The DR Assistant Registrar, ITAT, Chandigarh