DY. C.I.T. CENTRAL CIR.-1(3), Nagpur V. SHRI CHAGANLAL KUNVERJIBHAI PATEL, Nagpur

ITA 485/NAG/2016

AI Insights

This case involves an appeal by the Revenue against the order passed by the Commissioner of Income Tax (Appeals)-3, Nagpur, for the assessment year 2008-09. The appeal was dismissed due to the monetary limit set by the CBDT Circular No. 17/2019, which restricts the filing of appeals by the Revenue unless the tax effect exceeds a certain threshold. The court found that the tax effect in this case was below the prescribed limit and did not meet any exceptions that would allow the appeal to proceed. The court's decision emphasizes the adherence to the monetary limits set by the CBDT to reduce the number of frivolous appeals and focus on significant tax disputes.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128852 (ITAT-NAGPUR)
• Duration Of Justice: 6 year(s) 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-07-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 30-08-2016
• Laws Referred To: CBDT Circular No. 17/2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M.G. MORYANI
• Keywords: Tax effect

Judgement Text

आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.485/NAG/2016 धनिाारण वर्ा / Assessment Year : 2008-09 Dy. CIT, Central Circle – 1(3), Nagpur .......अपीलार्थी / Appellant बनाम / V/s. Shri Chaganlal Kunverjibhai Patel, Dhantoli, Nagpur – 440010 PAN : ACRPP0924H ......प्रत्यर्थी / Respondent Assessee by : Shri M.G. Moryani Revenue by : Shri Maurya Pratap सुनवाई की तारीख / Date of Hearing : 20-07-2023 घोषणा की तारीख / Date of Pronouncement : 04-08-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the Revenue against the order dated 21-06-2016 passed by the Commissioner of Income Tax (Appeals)-3, Nagpur [‘CIT(A)’] for assessment year 2008-09. 2. 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 2 ITA No. 485/NAG/2016, A.Y. 2008-09 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. 3. In the result, the appeal of Revenue is dismissed. Order pronounced in the open court on 04 th August, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 04 th August, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-3, Nagpur 4. The CIT (Central), Nagpur 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, नागपूर, / DR, ITAT, Nagpur. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune