Full Text
Translation output
#12 to 14
0/0.14.09.2011
Present: Mr. Abhishek Maratha, Sr. Standing Counsel for the
Revenue.
Ms. Shashi M. Kapila with Mr. Pravesh Sharma and Mr. Sushil Kumar, Advs. for the assessee.
(Common Orders)
+ITA Nos.868, 872, 873/2011
*
Cost paid.
Though three appeals were decided by a common order passed by the Income Tax Appellate Tribunal ('the Tribunal' for brevity), tax effect in all these three appeals are ~2,68,006/-, ~7,84,646/- and ~7,76,300/-. Thus, individual tax effect in all these cases is less than ~10 lacs. As per Para 5 of CBDT's Circular dated 9th February, 2011, appeal could be filed in all the cases only when tax effect in one of the years was more than ~10 lacs. This is clear from the following extract from the said para:
"5......However, in case of a composite order of any
High Court or appellate authority, which involves more than one assessment year and common issues in more than one assessment year, appeal shall be filed in respect of all such assessment year, appeal shall be filed in respect of all such assessment years even if the 'tax effect' is less than the prescribed monetary limits in any of the year(s), if it is decided to file appeal in respect of the year(s) in which 'tax effect' exceeds the monetary limit prescribed............."
;-!
2011:DHC:11876-DB
Appeals are accordingly dismissed on account of low tax effect. We may also point out that the issues raised are purely factual in nature.
I#tp ~
A.~.
'~l
SIDDHARTH MRIDUL, 1.
SEPTEMBER 14, 2011 pmc
2011:DHC:11876-DB
0/0.14.09.2011
Present: Mr. Abhishek Maratha, Sr. Standing Counsel for the
Revenue.
Ms. Shashi M. Kapila with Mr. Pravesh Sharma and Mr. Sushil Kumar, Advs. for the assessee.
(Common Orders)
+ITA Nos.868, 872, 873/2011
*
Cost paid.
Though three appeals were decided by a common order passed by the Income Tax Appellate Tribunal ('the Tribunal' for brevity), tax effect in all these three appeals are ~2,68,006/-, ~7,84,646/- and ~7,76,300/-. Thus, individual tax effect in all these cases is less than ~10 lacs. As per Para 5 of CBDT's Circular dated 9th February, 2011, appeal could be filed in all the cases only when tax effect in one of the years was more than ~10 lacs. This is clear from the following extract from the said para:
"5......However, in case of a composite order of any
High Court or appellate authority, which involves more than one assessment year and common issues in more than one assessment year, appeal shall be filed in respect of all such assessment year, appeal shall be filed in respect of all such assessment years even if the 'tax effect' is less than the prescribed monetary limits in any of the year(s), if it is decided to file appeal in respect of the year(s) in which 'tax effect' exceeds the monetary limit prescribed............."
;-!
2011:DHC:11876-DB
Appeals are accordingly dismissed on account of low tax effect. We may also point out that the issues raised are purely factual in nature.
I#tp ~
A.~.
'~l
SIDDHARTH MRIDUL, 1.
SEPTEMBER 14, 2011 pmc
2011:DHC:11876-DB
JUDGMENT