ASSISTANT COMMISSIONER OF INCOME TAX, PUNE V. CHAUDHARY ATTARSINGH YADAV, PUNE

MA 270/PUN/2022

AI Insights

The case revolves around a Miscellaneous Application by the Revenue against a previous ITAT order which dismissed their appeal due to low tax effect. Initially, the tax effect was below the threshold of Rs.20 lakhs as per the CBDT Circular No.03/2018. However, subsequent increases in the monetary limit to Rs.50 lakhs in 2019 and Rs.60 lakhs in 2024 were not acknowledged by the Revenue in their application, leading to the dismissal of their appeal. The court criticized the Revenue for not withdrawing their application despite the increased limits, highlighting the unnecessary use of judicial time.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 30115 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Other Referred Cases: ITA No.59/PUN/2017, ITA No.1682/PN/2007
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A.D.KULKARNI
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

" ।आयकर अपीलीय अिधकरण ”बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Miscellaneous Application No.270/PUN/2022 (arising out of ITA No.59/PUN/2017) िनधाᭅरण वषᭅ / Assessment Year: 2011-12 The Assistant Commissioner of Income Tax, Pune. V s Chaudhary Attarsingh Yadav Memorial Education Trust, Pride Plaza, 1st Floor, Near Ambedkar Chowk, Pimpri, Pune – 411018. PAN: AAAAC2210P Appellant / Revenue Respondent / Assessee Assessee by None Revenue by Shri A.D.Kulkarni – Addl.CIT(DR) Date of hearing 22/11/2024 Date of pronouncement 10/01/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This Miscellaneous application filed by the Revenue against the Tribunal order in ITA No.59/PUN/2017 for A.Y.2011- 12, dated 26.07.2018. 2. The Revenue has stated in the Miscellaneous Application as under : MA No.270/PUN/2022 2 “5. In the case of the assessee for AY 2011-12, assessment u/s 143(3) was completed determining total tax payable of Rs.77,14,807/-. Thereafter, consequent to ITAT’s order ITA No.1682/PN/2007 dated 28/07/2010 and order giving effect u/s 254 of the I T Act, 1961 dated 22/12/2015, the tax payable in the case of the assessee for AY 2011-12 was determined at Rs. (-) 16,44,090/-. It is to be mentioned here that the tax effect on the issues involved amounts to Rs.46,42,876/-, which is well above the prescribed monetary limit of Rs.20 lakhs. 6. Hence, it is prayed that the case of the assessee for AY 2011-12 may be decided on merits of the issues raised as per Grounds of Appeal.” 3. The ITAT in ITA No.59/PUN/2017 vide order dated 26.07.2018 dismissed the appeal of the Revenue on account of Low Tax Effect. Revenue has pleaded by Miscellaneous Application that Tax Effect in the said case is Rs. 46,42,876/-, therefore, Revenue pleaded that Tax Effect is more than Rs.20 lakhs mentioned in CBDT Circular No.03/2018 dated 11.07.2018. However, we have brought to the notice of the ld.DR that recently CBDT vide Circular No.09/2024 dated 17.09.2024 has increased the limit to Rs.60 lakhs, for filing the appeal before ITAT. Earlier vide CBDT Circular No.17/2019, the limit for filing the appeal before ITAT was increased to Rs.50 lakhs. Ld.DR has accepted this fact. Thus, CBDT has increased the tax limit twice, in spite of MA No.270/PUN/2022 3 that ridiculously, Deputy Commissioner of Income Tax, Central Circle-1(3), Pune has filed a Miscellaneous Application in this case in 2019 and has not even bothered to withdraw the application when tax effect was increased to Rs.50 lakhs in 2019 and then Rs.60 lakhs in 2024. 4. Ld.DR has not pleaded any other issue. Accordingly, the Miscellaneous Application of the Revenue is dismissed. Revenue is also requested to avoid such unnecessary litigation to save the precious judicial time. 5. In the result, Miscellaneous Application of the Revenue is dismissed. Order pronounced in the open Court on 10th January, 2025. Sd/- Sd/- (VINAY BHAMORE) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 10th Jan, 2025/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. MA No.270/PUN/2022 4 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune. "