The Dy. Commissioner of Income-tax, Circle -1, Jalgaon v. Bhalchandra Prabhakar Patil (HUF)
[Citation -2019-LL-0830-110]

Citation 2019-LL-0830-110
Appellant Name The Dy. Commissioner of Income-tax, Circle -1, Jalgaon
Respondent Name Bhalchandra Prabhakar Patil (HUF)
Court ITAT-Pune
Relevant Act Income-tax
Date of Order 30/08/2019
Assessment Year 2012-13
Judgment View Judgment
Keyword Tags monetary limit • low tax effect • recalling order
Bot Summary: 254(2) of the Income Tax Act, 1961 recalling the order of Tribunal dated 11-09-2018 vide which appeal of 2 MA No. 36/PUN/2019, A.Y. 2012-13 Revenue in ITA No.1180/PUN/2016 for the assessment year 2012-13 was dismissed on account of low tax effect. Mrs. Shabana Parveen representing the Department submitted that the Tribunal dismissed the appeal of Revenue on account of low tax effect in the light of CBDT Circular No.3/2018, dated 11-07-2018. The tax effect involved in the appeal is more than Rs.20 lakhs there is mistake in the order of Tribunal. Mrs. Deepa Khare appearing on behalf of the assessee submitted that the tax effect involved in the appeal was less than Rs.20 lakhs, calculation sheet was submitted to that effect. The CBDT vide Circular No.3/2018, dated 11.07.2018 had fixed monetary limit of tax effect for filing of appeals by the Department before the Tribunal at Rs.20 lakhs. As per the Department, tax effect involved in the 3 MA No. 36/PUN/2019, A.Y. 2012-13 appeal is Rs.20,25,063/-. The appeal of Department is liable to be dismissed on account of low tax effect, in view of CBDT Circular of 2019.


IN INCOME TAX APPELLATE TRIBUNAL BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM MA No.36/PUN/2019 (Arising out of ITA No.1180/PUN/2016) Assessment Year : 2012-13 Dy. Commissioner of Income Tax, Circle -1, Jalgaon Applicant V/s. M/s. Bhalchandra Prabhakar Patil (HUF), Plot No.F-23, MIDC, Jalgaon 425003 PAN: AACHP2472F Respondent Assessee by : Mrs. Deepa Khare Revenue by : Mrs. Shabana Parveen Date of Hearing : 30-08-2019 Date of Pronouncement : 30-08-2019 ORDER PER VIKAS AWASTHY, JM : This Miscellaneous Application has been filed by Revenue u/s. 254(2) of Income Tax Act, 1961 (hereinafter referred to as Act) recalling order of Tribunal dated 11-09-2018 vide which appeal of 2 MA No. 36/PUN/2019, A.Y. 2012-13 Revenue in ITA No.1180/PUN/2016 for assessment year 2012-13 was dismissed on account of low tax effect. 2. Mrs. Shabana Parveen representing Department submitted that Tribunal dismissed appeal of Revenue on account of low tax effect in light of CBDT Circular No.3/2018, dated 11-07-2018. tax effect involved in appeal is more than Rs.20 lakhs, therefore, there is mistake in order of Tribunal. Ld. DR prayed for recalling order dated 11.09.2018. 3. Mrs. Deepa Khare appearing on behalf of assessee submitted that tax effect involved in appeal was less than Rs.20 lakhs, calculation sheet was submitted to that effect. In any case, now Department has issued recent Circular No.17/2019, dated 08.08.2019, whereby monetary limit for filing appeals by Department before Tribunal has been increased to Rs.50 lakhs. Therefore, appeal of Revenue, is liable to be dismissed in view of recent Circular. 4. Both sides heard. Revenue has filed Miscellaneous Application for recalling of order in ITA No.1180/PUN/2016 (supra) on ground that it has been wrongly dismissed on account of low tax effect. CBDT vide Circular No.3/2018, dated 11.07.2018 had fixed monetary limit of tax effect for filing of appeals by Department before Tribunal at Rs.20 lakhs. Recently, CBDT vide Circular No.17/2019 (supra) has enhanced monetary limit for filing of appeals by Department before Tribunal to Rs.50 lakhs. As per Department, tax effect involved in 3 MA No. 36/PUN/2019, A.Y. 2012-13 appeal is Rs.20,25,063/-. appeal of Department is liable to be dismissed on account of low tax effect, in view of CBDT Circular of 2019 (supra). We do not find any merit in Miscellaneous Application filed by Department. Accordingly, same is dismissed. 5. In result, Miscellaneous Application filed by Revenue is dismissed. Order pronounced on Friday, 30th day of August, 2019. Sd/- Sd/- (D. Karunakara Rao) (Vikas Awasthy) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated : 30th August, 2019. GCVSR Copy of Order forwarded to : 1. Applicant. 2. Respondent. 3. CIT(A)-2, Nashik 4. Pr. Commissioner of Income Tax-2, Nashik 5. DR, ITAT, Bench, Pune. 6. Guard File. True Copy BY ORDER, Sr. Private Secretary ,ITAT, Pune Dy. Commissioner of Income-tax, Circle -1, Jalgaon v. Bhalchandra Prabhakar Patil (HUF)
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