DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1, BATHINDA V. SHRI GURDAS GARG, BATHINDA

MA 44/ASR/2023

AI Insights

The case involves a miscellaneous application by the Deputy Commissioner of Income Tax, Circle-I, Bathinda, against the order of the Income Tax Appellate Tribunal which had previously dismissed the revenue's appeal. The appeal was initially dismissed because the tax effect involved was Rs. 55.16 lakhs, which is below the Rs. 60 lakhs threshold set by the Central Board of Direct Taxes (CBDT) for filing appeals. The revenue, represented by Sh. Charan Dass, Sr. DR, did not contest the dismissal of the appeal during the proceedings, acknowledging the monetary limit as per the CBDT Circular dated 15.03.2024. The Tribunal, considering these facts, dismissed the miscellaneous application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717353 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 8 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 28-11-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS
• Assessee Lawyers: PARVEEN CHAUDHARY
• Keywords: Tax effect; TDS

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER (Hybrid Hearing) M.A. No.44/Asr/2023 (Arising out of in I.T.A. No.508/Asr/2019) Assessment Year: 2016-17 Dy. Commissioner of Income Tax, Circle-I, Bathinda. (Appellant) Vs. M/s Gurdas Garg, Bhupindra Flour Mills, Area Amrik Singh, Road, Bathinda. [PAN: ADUPG2359M] (Respondent) Appellant by Sh. Charan Dass, Sr. DR Respondent by Sh. Parveen Chaudhary, Adv Date of Hearing 04.07.2025 Date of Pronouncement 11.08.2025 ORDER Per: Udayan Das Gupta, JM This miscellaneous application is filed by the revenue (DCIT, Circle-1, Bathinda) against the order passed by the tribunal dated 24.05.2023, dismissing the appeal of the revenue. 2. In course of hearing, the ld. AR of the assessee pointed out at the very beginning that in the instant case, this being the revenue appeal the total tax effect Printed from counselvise.com M.A. No.44/Asr/2023 (Arising out of in I.T.A. No.508/Asr/2019) Assessment Year: 2016-17 2 was Rs.55.16 lakhs as per Form 36 filed by the revenue which is below the stipulated amount of Rs.60 lakhs. He submitted and drawing reference to the CBDT Circular which reads as follow: “Circular No 5/2024 (F.No.279/Misc.l42/2007-1'1 J(Pt.)) dated 15.03.2024 of Central Board of Direct Taxes (the ‘Board’) vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLP/appeals before Supreme Court have been specified. Further, exceptions to the monetary limits were also specified vide paras 3.1 and 3.2 of the said Circular. 2. As a step towards management of litigation, it has been decided by the Board to revise the monetary limits for filing of appeals in Income-tax cases as stated in Para 4.1 of the aforementioned Circular as follows: S I. N o . Appeals/SLPs in Income-tax matters Monetary Limit (Tax effect in ?) 1 . Before Income 'fax Appellate Tribunal 60 lakh 2 . Before High Court 2 crore 3 . Before Supreme Court 5 crore 3. Monetary limits given in paragraph 2 above with regard to filing appeal/SLP shall be applicable to all cases including those relating to TDS/TCS under the Income-tax Act. 1961 with exceptions as per paras 3.1 and 3.2 of Circular No 5/2024 dated 15.03.2024, where the decision to Printed from counselvise.com M.A. No.44/Asr/2023 (Arising out of in I.T.A. No.508/Asr/2019) Assessment Year: 2016-17 3 appeal/file SLP shall be taken oh merits, without regard to the tax effect and the monetary limits.” 3. The ld. DR admitted the fact that the tax effect is less than 60 lakhs and he has no objection if the said appeal of the department is dismissed. 4. Considering the factual aspect of the matter the miscellaneous application filed by the revenue is dismissed being not acceptable. 5. In the result, MA No. 44/Asr/2023 is dismissed. Order pronounced on 11.08.2025 under Rule 34(4) of the Income Tax Appellate Tribunal Rules 1963. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (UDAYAN DAS GUPTA) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order Printed from counselvise.com M.A. No.44/Asr/2023 (Arising out of in I.T.A. No.508/Asr/2019) Assessment Year: 2016-17 4 Printed from counselvise.com "