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 regarding monetary limits. Consequently, the appeals were dismissed as withdrawn.

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

What were the issues?

Whether appeals with tax effect below the monetary limit prescribed by CBDT circular are maintainable before the Tribunal.

Asstt. CIT Central Circle-1(1) vs Shri Jugnu S Agrawal | ITAT Nagpur 2023

Income Tax Appellate Tribunal, NAGPUR

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Vijay Chandak, Shri Mukesh Agrawal

For Respondent: Shri Amol Khairnar, Smt. Rashmi Mathur

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

All these appeals filed by the Revenue against the separate order dated 26-03-2018 and 23-03-2018 passed by the Commissioner of Income Tax (Appeals)-3, Nagpur [‘CIT(A)’] in respect of above mentioned assessment years.

Admittedly, the tax effect involved in all the 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 all the appeals fails and all the appeals are not maintainable. Therefore, all the appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above, with a liberty to file appropriate application for restoration of all the appeals to the file.

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

Order pronounced in the open court on 28th July, 2023.

ASSTT. CIT CENTRAL CIRCLE-1(1), NAGPUR vs. SHRI JUGNU S AGRAWAL, NAGPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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