Revenue Department's Appeals Dismissed by ITAT Amritsar under Income Tax Act The Appellate Tribunal ITAT Amritsar dismissed appeals by the Revenue Department against orders of the Ld. CIT(A) under the Income Tax Act, as the tax ...
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Revenue Department's Appeals Dismissed by ITAT Amritsar under Income Tax Act
The Appellate Tribunal ITAT Amritsar dismissed appeals by the Revenue Department against orders of the Ld. CIT(A) under the Income Tax Act, as the tax effect in each appeal did not exceed 50 lakhs, in accordance with CBDT Circular No.17/2019. The appeals were declared not maintainable and dismissed, with the option for the Revenue Department to request a recall if falling within exceptions or exceeding the tax effect threshold. The Tribunal's decision was finalized on 23/08/2019.
Issues: Jurisdiction of Appellate Tribunal ITAT Amritsar, Tax effect threshold for appeal, Dismissal of appeals below specified tax effect
The Appellate Tribunal ITAT Amritsar, comprising Sh. B.R. Baskaran, Accountant Member, and Sh. N.K. Choudhry, Judicial Member, addressed the issue of jurisdiction in the present case. The Revenue Department had filed appeals against orders passed by the Ld. CIT(A) under section 250(6) of the Income Tax Act, 1961. The Tribunal noted that the tax effect in each appeal did not exceed 50 lakhs. Referring to the CBDT Circular No.17/2019 and the subsequent clarification dated 20th August 2019, the Tribunal held that appeals with a tax effect below 50 lakhs were not maintainable. The Circular restricted the Revenue Department from filing appeals before the tribunal in such cases. Consequently, the Tribunal declared the appeals as not maintainable and dismissed them.
The Tribunal acknowledged that the Revenue Department could request a recall of the order if it believed the appeal fell within exceptions outlined in Circular No.03/2018 or if the tax effect exceeded 50 lakhs. This provision granted the Revenue Department the opportunity to seek a review of the decision in specific circumstances. Ultimately, the appeals filed by the Revenue Department were dismissed as withdrawn due to the tax effect falling below the specified threshold. The order was pronounced in open court on 23/08/2019, bringing the matter to a close.
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