Dismissal of Revenue appeals for non-applicability under CBDT Circular

The Tribunal dismissed all Revenue appeals and corresponding Cross Objections due to non-applicability where demand/tax effect did not exceed Rs. 10 lacs, as per CBDT Circular No.21 of 2015. The Circular guided against filing departmental appeals in such cases, leading to the dismissal of appeals and COs. Compliance with Circular directives was emphasized, with consequences outlined for exceeding prescribed limits, resulting in the dismissal of the appeals and cross objections.

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Issues:
Appeals by Revenue against CIT(A) orders for different assessment years not exceeding Rs. 10 lacs - Applicability of CBDT Circular No.21 of 2015 - Dismissal of appeals and cross objections.

Analysis:
The judgment by the Appellate Tribunal ITAT Jaipur involved multiple appeals by the Revenue against orders of the ld. CIT(A)s for different assessment years, where the demand/tax effect did not exceed Rs. 10 lacs. The CBDT Circular No.21 of 2015 dated 10.12.2015, issued under Sec. 268A(1) of the I.T. Act, instructed that departmental appeals should not be filed before ITAT in such cases. The Circular also applied to pending appeals. The Tribunal observed that the demands in dispute in the Revenue appeals did not exceed the limit set by the CBDT. As a result, the appeals were not maintainable, and the departmental representatives agreed to treat them as not pressed or withdrawn, leading to their dismissal based on the Circular.

Regarding the Cross Objections (COs), the Tribunal noted that under Sec 253(4) of the I.T. Act, the right to COs depended on the survival of corresponding revenue appeals. Since the Revenue appeals were either withdrawn or not pressed, rendering them infructuous, the COs were also deemed not maintainable and thus stood dismissed. Consequently, all the appeals by the Revenue and the COs were dismissed as per the Tribunal's findings and the CBDT Circular.

In conclusion, the Tribunal dismissed all the listed appeals by the Revenue and the corresponding COs due to the non-applicability of the appeals where the demand/tax effect did not exceed Rs. 10 lacs, in accordance with the CBDT Circular No.21 of 2015. The judgment highlighted the importance of complying with the Circular's directives and the consequences of non-adherence to the prescribed limits set by the CBDT, leading to the dismissal of the appeals and cross objections in question.

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