What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as it did not fall under the exceptions provided by the CBDT circular. Therefore, the appeal was dismissed as withdrawn.

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2010-11. The tax effect involved in the appeal was below the monetary limit prescribed by the CBDT.

What were the issues?

Maintainability of the appeal due to low tax effect as per CBDT circular.

Asstt.Commissioner of Income Tax… vs M/S Western Coalfields Limited | ITAT Nagpur 2023

Income Tax Appellate Tribunal, NAGPUR

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

For Appellant: Shri K.P. Dewani

For Respondent: Smt. Rashmi Mathur

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the Revenue against the order dated 20-02-2018 passed by the Commissioner of Income Tax (Appeals)-2, Nagpur [‘CIT(A)’] for assessment year 2010-11.

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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in- above, with a liberty to file appropriate application for restoration of appeal to the file.

In the result, the appeal of Revenue is dismissed.

Order pronounced in the open court on 27th July, 2023.

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-2, NAGPUR vs. M/S WESTERN COALFIELDS LIMITED, NAGPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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