ASSISTANT COMMISSIONER OF INOCME TAX CIRCLE , NAGPUR vs WARDHA NAGRI SAHAKARI ADHIKOSH (BANK ) MARYADIT , WARDHA

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

Before: SHRI R.S. SYAL, HON. VICE- & SHRI PARTHA SARATHI CHAUDHURY, HON.

For Appellant: Shri Mahavir Atal, CA, Shri Rajesh V. Loya, CA, Shri P.M. Gandhi, FAC

For Respondent: Shri Kailash G. Kanojiya, CIT-DR, Shri Sanjay Agrawal, DR, Shri Rishi Kumar Bisen, DR

Hearing: 24/08/2023Pronounced: 29/08/2023

, 157, 168, 169, 173 & 174/NAG/2019 M/s. The Pulgaon Urban Cr. Co-op. Society & Ors. O R D E R Per PARTHA SARATHI CHAUDHURY, JM: These appeals preferred by the Revenue emanate from the separate orders of Commissioner of Income Tax (Appeals)-2, Nagpur, each dated 01/03/2019, 20/03/2019, 10/04/2019 & 30/04/2019 for A.Ys.2010-11, 2012-13, 2012-13 & 2015-16; and the separate orders of Commissioner of Income Tax (Appeals)-3, Nagpur both dated 28/06/2019 for A.Ys. 2011-12 & 2013-14, as per the grounds of appeals on record.

At the outset, it is observed that there is a delay of 02 days in filing the appeal in ITA No. 174/NAG/2019. Ld.DR for the Revenue has explained the delay at the time of hearing, and after hearing the submissions, we observe that such delay cannot be attributed to any deliberate or malafide intention of the Revenue, if any, in this case, and such delay was rather caused due to various circumstances beyond the control of the Revenue. Ld.AR also did not raise any objection for condonation of delay. Hence, the delay in filing the appeal is condoned and the case was heard.

At the very outset, ld.DRs have submitted that tax effect involved in the Revenue’s appeals is below Rs.50.00 lakhs and as per the CBDT Circular No.17/2019 dated 08/08/2019 read with CBDT Circular No.3/2018 dated 11/07/2018, the appeals filed by the Revenue are not maintainable. , 157, 168, 169, 173 & 174/NAG/2019 M/s. The Pulgaon Urban Cr. Co-op. Society & Ors.

Having heard the submissions of ld.DRs and considering the materials on record, we find that the appeals filed by the Revenue are not maintainable due to low tax effect as per CBDT Circular No.17/2019, dated 08/08/2019 read with CBDT Circular No.3/2018, dated 11/07/2018. However, we further hold that if in the near future, it is found that these cases of the Revenue fall within one of the exceptions mentioned in the said circular, then Revenue shall be at liberty to apply for revival of these appeals. With these observations, the appeals of the Revenue are dismissed on low tax effect.

In the result, appeals of the Revenue are dismissed.

Order pronounced in open Court on 29th August, 2023.

ASSISTANT COMMISSIONER OF INOCME TAX CIRCLE , NAGPUR vs. WARDHA NAGRI SAHAKARI ADHIKOSH (BANK ) MARYADIT , WARDHA