What did the Tribunal hold?

The Tribunal held that since the tax effect in all the appeals was below the monetary limit fixed by the CBDT circular and did not fall under any exceptions, the grounds raised by the Revenue failed. Consequently, the appeals were not maintainable.

The Revenue filed three appeals before the ITAT against orders passed by the CIT(A) for different assessment years. The tax effect in all these appeals was below the monetary limit prescribed by a CBDT circular.

What were the issues?

The primary issue was whether the Revenue's appeals were maintainable given that the tax effect was below the monetary limit stipulated by the CBDT circular.

ITO vs Kavita Sanjay Agrawal | ITAT Nagpur 2023

Income Tax Appellate Tribunal, NAGPUR

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

For Appellant: Shri K.P. Dewani, Shri Mukesh Agrawal

For Respondent: Smt. Rashmi Mathur

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

All these appeals filed by the Revenue against the separate order dated 05-07-2018, 24-05-2018 and 28-09-2018 passed by the Commissioner of Income Tax (Appeals)-2/1, 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 Therefore, all the appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above, with a liberty to file appropriate application for restoration of all the appeals to the file.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.

Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) JUDICIAL MEMBER VICE PRESIDENT पुणे / Pune; दिनाांक / Dated : 28th July, 2023. रदव आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : अपीलार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The CIT(A)-2, Nagpur. 4. The Pr. CIT-2, Nagpur. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, नागपूर, 5. / DR, ITAT, Nagpur. गार्ड फ़ाइल / Guard File. 6. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER,

वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

INCOME TAX OFFICER, WARD 1(1), NAGPUR vs. KAVITA SANJAY AGRAWAL, NAGPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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