INCOME TAX OFFICER, WARD -1(5), NAGPUR vs. SMT . PREETI DEEPAK SANGHANI, NAGPUR

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ITA 394/NAG/2019Status: DisposedITAT Nagpur31 August 2023AY 2010-11Bench: SHRI SATBEER SINGH GODARA (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals filed by the Revenue. This was based on the CBDT circulars that set monetary limits for filing appeals, and the tax effect in these cases fell below the enhanced limit.

What were the facts?

The Revenue filed three appeals against the orders of the CIT(A) for AYs 2010-11, 2011-12, and 2012-13. The tax effect in these appeals was found to be below the revised monetary limit set by the CBDT.

What were the issues?

Whether the appeals filed by the Revenue are maintainable given the low tax effect, considering the CBDT's monetary limits for filing appeals.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH : : NAGPUR

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Kapil Hirani – CA
For Respondent: Shri Rishi Kumar Bisen – DR
Hearing: 30/08/2023Pronounced: 31/08/2023

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No’s.394, 395 & 396/NAG/2019 िनधा"रण वष" / Assessment Years : 2010-11, 2011-12 & 2012-13 The Income Tax Smt.Preeti Deepak Sanghani, Officer, Vs 203, Amar Palace, Ward-1(5), Nagpur. Opp.Yashwant Stadium, Dhantoli, Nagpur – 440012. PAN: BFCPS 9110 P Appellant / Revenue Respondent / Assessee Assessee by Shri Kapil Hirani – CA Revenue by Shri Rishi Kumar Bisen – DR Date of hearing 30/08/2023 Date of pronouncement 31/08/2023 आदेश/ ORDER PER BENCH : These three appeals filed by the Revenue i.e.ITO, Ward- 1(5), Nagpur are directed against the common order of ld.Commissioner of Income Tax(Appeals)-1, Nagpur dated 27.09.2019 for the A.Y’s.2010-11, 2011-12 & 2012-13; respectively, emanating out of separate orders under section 144 ITA No’s.394, 395 & 396/NAG/2019 Smt. Preeti Deepak Sanghani [R] r.w.s 147 of the Income Tax Act, 1961 (in short “the Act”) dated 10.11.2016.

2.

The ld.Authorised Representative(ld.AR) for the assessee at the outset explained that the Tax Effect in all these cases is below the limit specified by CBDT in Instruction Circular No.17/2019 dated 08.08.2019 to Rs.50.00 lakhs.

2.1 On perusal of Form 36 filed by the Revenue, it is observed that Tax Effect is as under : S.No. Effect(Rs.) 1 394/NAG/2019 Rs.23,14,310/- 2 395/NAG/2019 Rs.4,17,340/- 3 396/NAG/2019 Rs.96,140/- 3. The CBDT 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 lakhs. Such limit has now been enhanced in the Circular No.17/2019 dated 08.08.2019 to Rs.50.00 lakhs. The tax effect in the instant appeal is less than the revised monetary limit of Rs.50.00 lakhs.

4.

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 ITA No’s.394, 395 & 396/NAG/2019 Smt. Preeti Deepak Sanghani [R] No.17/2019 are applicable to all pending appeals. In view of the foregoing discussion, we dismiss the three appeals filed by the Revenue on account of Low Tax Effect. Revenue will be free to file Miscellaneous Application if the case falls in any of the exception clauses mentioned in CBDT Circular.

5.

In the result, three appeals of the Revenue are dismissed as not maintainable.

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