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2018 (8) TMI 1898 - AT - Income TaxMonetary limit - Maintainability of appeal - HELD THAT - Tax effect involved in this appeal is less than ₹ 20.00 lakhs and the issue contested herein also apparently does not fall in any of the exceptions specified in the Circular. Accordingly we dismiss the appeal of the revenue in limine. However, the revenue is given liberty to move miscellaneous application seeking recall of this order, if it is found that the issue contested in this appeal falls in any of the exception provided in paragraph 10 of the Circular.
Issues:
Challenging orders of Ld CIT(A) granting relief to assessees, Tax effect less than &8377; 20.00 lakhs, Circular No.3/2018 by CBDT, Exceptions in Circular, Dismissal of appeal by ITAT Mumbai. Analysis: The Appellate Tribunal ITAT Mumbai dealt with appeals filed by the revenue against the orders of the Ld CIT(A) granting relief to the assessees for the respective assessment years. The revenue contested the decisions, citing the quantum in dispute being less than &8377; 20.00 lakhs. The Tribunal noted the tax effect involved in the appeals and referred to Circular No.3/2018 issued by the CBDT, which precludes the revenue from pursuing appeals where the tax effect is &8377; 20.00 lakhs or less. The Circular specifies exceptions under paragraph 10, which could allow the revenue to proceed with the appeal. The Ld D.R. sought time to obtain a certificate from the PCIT/CIT to confirm that the grounds of appeal did not fall under any exceptions. However, failing to provide evidence that the issue contested fell within the exceptions, the revenue's appeal was dismissed by the Tribunal. The Tribunal granted the revenue the liberty to file a miscellaneous application for the order's recall if it could establish that the issue fell within the exceptions outlined in the Circular. Ultimately, the ITAT Mumbai dismissed all the revenue's appeals due to the tax effect being below the specified threshold and the absence of exceptions applicable to the issues raised. The order was pronounced on 10.08.2018, emphasizing the adherence to the Circular's provisions in determining the appeal's viability.
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