The Tax Publishers2020 TaxPub(DT) 1321 (Jp-Trib)

INCOME TAX ACT, 1961

Section 254

Where appeal of Revenue was filed on 16-4-2019, considering that appeal was not filed pursuant to special order of CBDT, dated 16-9-2019, matter did not fall in any exception as so prescribed by the CBDT in its earlier Circular, dated 8-8-2019 and special order did not apply in instant case and appeal was rightly dismissed on account of low tax effect in light of CBDT's Circular, dated 8-8-2019.

Appeal (Tribunal) - Maintainability of appeal - CBDT Circular and special order was not considered before dismissing appeal due to lower tax effect -

Relying upon CBDT Circular No. 23 of 2019 as well as special order of the CBDT, dated 16-9-2019, revenue submitted that in view of CBDT Circular and the special order, matter fell under exception and therefore, earlier order passed by Tribunal was to be recalled to hear same on merits. Held:CBDT Circular No. 23 of 2019 should be read along with special order of the CBDT, dated 16-9-2019 in respect of appeals filed pursuant to such special order and shall thus apply to all appeals filed on or after 16-9-2019 by the Revenue where the tax effect may be low but the appeal can still be filed by the Revenue on merits. In instant case, appeal of Revenue was filed on 16-4-2019 and therefore, appeal was not filed pursuant to such a special order of CBDT, dated 16-9-2019. Thus, matter did not fall in any exception as so prescribed by the CBDT in its earlier Circular, dated 8-8-2019 and the special order did not apply in instant case and appeal was rightly dismissed on account of low tax effect in light of CBDT's Circular, dated 8-8-2019.

REFERRED : DCIT, Circle-2, Jaipur v. Sh. Surendra Kumar Patni [ITA No. 535/JP/2019, dt. 2-9-2019]

FAVOUR : In assessee's favour

A.Y. :



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