What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue. This was done due to the low tax effect, which was below the prescribed limit of Rs. 50.00 lakhs as per CBDT Circulars.

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessment year in question was 2014-15. The tax effect in the appeal was below the threshold limit set by CBDT circulars for filing appeals.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed on the grounds of low tax effect as per CBDT circulars.

DCIT vs Abir Infrastructure Private… | ITAT Hyderabad 2021

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU

For Respondent: Shri Rohit Mujumdar

Hearing: 08/04/2021Pronounced: 21/04/2021

O R D E R PER BENCH: This appeal filed by the Revenue for AY 2014-15 is directed against CIT(A) - 1, New Delhi’s order dated 04/08/2017 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.

At the time of hearing it has been brought to our notice that as per the CBDT Circulars No.03/2018 dated 11.07.2018 and Circular No.17 of 2019 dated 9 th August,

:- 2 -: M/s Abir Infrastructure Pvt. Ltd., Hyd.

2019, the tax limit for filing of appeal by the Revenue before the Tribunal has been fixed at Rs.50.00 lakhs. Since the tax effect in this appeal is less than Rs.50.00 lakhs, we are dismissing the same on account of low tax effect with the liberty to the Revenue to seek recall of the order, if any of these cases falls within the exceptions mentioned in the Circulars cited above.

In the result, Revenue’s appeal is dismissed in above terms. Pronounced in the open court on 21st April, 2021.

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD vs. ABIR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

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What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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