What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal as the tax effect was below the statutory limit prescribed by the CBDT circular. The Revenue was granted liberty to seek recall if the case fell under any exceptions.

The Revenue filed an appeal against the order of the CIT(A) for the assessment year 2013-14. The assessee did not appear for the hearing.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed due to low tax effect as per CBDT circulars.

DCIT vs Praveen Kumar Agarwal | ITAT Hyderabad 2021

Income Tax Appellate Tribunal, HYDERABAD ‘A’ BENCH : Hyderabad

Before: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

Hearing: 07/01/2021Pronounced: 08/01/2021

O R D E R Per Smt. P. Madhavi Devi, J.M. This is Revenue’s appeal for the A.Y. 2013-14 against the order of Ld.CIT(A), Hyderabad dated 25.04.2019.

The appeal of the Revenue was taken up for hearing through video conferencing on 07.01.2021. None appeared on behalf of assessee. Heard Shri Sunil Kumar Pandey, the Ld.DR on behalf of Revenue. 2. At the outset, ld.DR accepted that the tax effect in this appeal is less than the statutory limit of Rs.50,00,000/- as per the CBDT Circular No.17/2019 dated 08.08.2019.

./2019 AY 2013-14 Sri Praveen Kumar Agarwal 3. Therefore, the appeal of the Revenue is dismissed for low tax effect in accordance with the CBDT Circular No.17/2019 dated 08.08.2019 with liberty to seek recall of this Order if this case falls within any of the exceptions to the CBDT Circular. Thus, Revenue’s appeal is dismissed.

In the result, revenue’s appeal stands dismissed. Order pronounced on 08th January, 2021.

DY. COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD vs. PRAVEEN KUMAR AGARWAL, HYDERABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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