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of <h1>Revenue's Appeal Dismissed for Low Tax Effect - CBDT Circular Key</h1> <h3>DCIT, Circle-6, Pune. Versus M/s. Rang Rasayan</h3> The Tribunal dismissed the Revenue's Miscellaneous Application, affirming the initial dismissal of the Revenue's appeal for the assessment year 2009-10. ... Maintainability of appeal - low tax effect - Revenue contended that the appeal of the Revenue should not have been dismissed considering the fact that the appeal falls in the exceptions mentioned in clause (e) of para 10 of the CBDT’s Circular No.03/2018 dated 11.07.2018 - assessee vehemently justified the order of the Tribunal dismissing revenue appeal and submitted that the sales tax related cases are not to be excluded from the scope of the CBDT’s Circular (supra) relating to the tax effect - HELD THAT:- After hearing both the parties and on perusing the said CBDT’s Circular (supra), we are of the opinion that the list of agency mentioned in the said para of the Circular of CBDT does not contain the sales tax department as an exception. Accordingly, the decision of the Tribunal holding that the appeal of the Revenue comes under the low tax effect does not require any rectification. Considering the same, the Miscellaneous Application of the Revenue is dismissed. In the result, the Miscellaneous Application filed by the Revenue is dismissed. Issues:Appeal dismissal based on low tax effect exception mentioned in CBDT CircularAnalysis:The case involved a Miscellaneous Application arising from the Revenue's appeal for the assessment year 2009-10. The dispute centered around the dismissal of the Revenue's appeal, with the Revenue contending that their appeal should not have been dismissed based on the exceptions mentioned in clause (e) of para 10 of the CBDT's Circular No.03/2018 dated 11.07.2018. The Revenue argued that their appeal fell within the exceptions specified in the circular.On the other hand, the Assessee's representative vehemently justified the Tribunal's order, asserting that sales tax-related cases should not be excluded from the scope of the CBDT's Circular concerning the tax effect. It was highlighted that similar Miscellaneous Applications had been dismissed by the Tribunal previously, emphasizing consistency in their approach.After hearing both parties and examining the CBDT's Circular, the Tribunal concluded that the list of agencies mentioned in the circular did not include the sales tax department as an exception. Therefore, the Tribunal upheld its decision that the Revenue's appeal fell under the low tax effect category and did not require rectification. Consequently, the Miscellaneous Application filed by the Revenue was dismissed, affirming the Tribunal's initial decision to dismiss the Revenue's appeal based on the low tax effect.In summary, the Tribunal's judgment revolved around the interpretation of the CBDT Circular's exceptions regarding the tax effect, specifically addressing the inclusion of the sales tax department in the list of exceptions. The decision highlighted the Tribunal's adherence to the Circular's provisions and the consistent application of rules in similar cases, ultimately leading to the dismissal of the Revenue's Miscellaneous Application.
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