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ITAT dismissed appeal as tax effect was less than Rs 10 lacs

The Revenue had filed an appeal from an order of CIT(A) before the Tribunal. Dimsissing the appeal, the ITAT held that since the tax effect in the Revenue's appeal was less than Rs.10,00,000, therefore, the it was not maintainable, in view of the Circular No. 21/2015 dated 10th December, 2015 by the CBDT. The Instructions are applicable for the pending appeals and appeals to be filed henceforth in Tribunal.-501127

1. The Revenue had filed an appeal before the Tribunal.

2. Dimsissing the appeal, the ITAT held as under:

" We find that the tax effect in the Revenue's Appeal is less than Rs.10,00,000/-, therefore, the Department's Appeal is not maintainable, in view of the Circular No. 21/2015 dated 10th December, 2015 issued vide F.No. 279/Misc. 142/2007-ITJ (Pt.) by the CBDT...

3. Keeping in view the CBDT Instruction No. 21/2015 dated 10th December, 2015, we are of the view that the Revenue should have withdrawn/ not pressed the instant appeal before the Tribunal. We are also of the view that the said Instructions are applicable for the pending appeals and appeals to be filed henceforth in Tribunal. Accordingly, the Revenue's Appeal is dismissed.

4. In the result, Appeal filed by the Revenue Stands dismissed."

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Income Tax Appellate Tribunal - DelhiHaq Brothers, Moradabad vs Department Of Income Tax on 1 March, 2016IN THE INCOME TAX APPELLATE TRIBUNALDELHI BENCH 'C', NEW DELHIBEFORE SHRI H.S. SIDHU, JUDICIAL MEMBERANDSHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBERITA No. 1768/Del/2014Assessment Year: 2008-09Income Tax Officer (TDS) vs. M/s Haq Brothers,MORADABAD (UP) 45, Bhatti Street,Mandi Chowk,Moradabad(PAN: LKNH05065E)(APPELLANT) (RESPONDENT)Appellant by : Sh. Ram Lal Meena, CIT(DR)Respondent by : NoneDate of Hearing : 01-03-2016Date of Order : 01-03-2016ORDERPER H.S. SIDHU, J.M.This appeal by the Department is directed against the Order dated 13.12.2013 of Ld. CIT(A), Bareillypertaining to assessment year 2008-09 on the following grounds:-1- The Ld. CIT (Appeal), Bareilly has erred in facts and law by accepting new evidence_ from the deductor without allowing reasonable opportunity to the AO in terms ofRule 46A (3) of the IT Rules1962. The deductor submitted before the CIT (A) that hehas deducted and paid the due tax and that short deduction/ non-payment is due tomismatch. This fact was not neither produced before the AO nor it was reflected onthe ITD System when this order u/s 201(1)/201 (lA) was passed. The CIT (A) haserroneously accepted the claim of assessee and directed the AO to verify the claim bycalling for necessary documents for required verification and revise the orderaccordingly and charge interest on late deposit if any.2- The Ld. CIT (A) has erred in directing the AO to call for necessary documents forrequired verification and revise the order accordingly. The processing of TDSstatements are fully centralized at CPC(TDS) Vaishali Ghaziabad and the AO has nopower to revise the order. The only remedy for the deductor is to file correctionstatements on-line and get the demand reduced through CPC(TDS).Haq Brothers, Moradabad vs Department Of Income Tax on 1 March, 2016Indian Kanoon - http://indiankanoon.org/doc/142144404/ 1

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1. The Revenue had filed an appeal before the Tribunal.2. Dimsissing the appeal, the ITAT held as under:" We find that the tax effect in the Revenue's Appeal is less than Rs.10,00,000/-, therefore, the Department's Appeal is not maintainable, in view of the Circular No. 21/2015 dated 10th December, 2015 issued vide F.No. 279/Misc. 142/2007-ITJ (Pt.) by the CBDT...3. Keeping in view the CBDT Instruction No. 21/2015 dated 10th December, 2015, we are of the view that the Revenue should have withdrawn/ not pressed the instant appeal before the Tribunal. We are also of the view that the said Instructions are applicable for the pending appeals and appeals to be filed henceforth in Tribunal. Accordingly, the Revenue's Appeal is dismissed.4. In the result, Appeal filed by the Revenue Stands dismissed."

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ITAT dismissed appeal as tax effect was less than Rs 10 lacs