THE INCOME TAX OFFICER, WARD-2(1), VISAKHAPATNAM vs. PYDI GIRIDHAR BABU, VISAKHAPATNAM

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ITA 64/VIZ/2021Status: DisposedITAT Visakhapatnam24 June 2021AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the tax effect was below the threshold specified by CBDT circulars for filing appeals. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue Department filed an appeal before the ITAT against an order passed by the Commissioner of Income Tax (Appeals). The tax effect involved in the appeal was below the monetary limit prescribed by CBDT circulars for filing appeals.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect below the prescribed monetary limit as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI N.K. CHOUDHRY, HON’BLE & SHRI D.S. SUNDER SINGH, HONBLE

For Appellant: Shri I. Kama Sastry, CA
For Respondent: Smt. Suman Malik, Sr. DR

The Revenue Department has preferred this appeal against the order dated 14-09-2020 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals)-1 [(for short, “ld. Commissioner”], Visakhapatnam u/s 250(6) of the Act, 1961 (hereinafter called as the „Act‟) for the A.Y. 2012-13.

2 (Pydi Giridhar Babu) 2. At the outset it is observed that tax effect involved in the appeal under consideration is neither more than Rs. 50 lacs nor the case is based upon any of the exceptions prescribed in CBDT Circular No.17/2019, dated 08.08.2019 read with Circular No.03/2018, whereby the Revenue Department is precluded from filing the appeal before appellate tribunal against the order of ld. Commissioner, in which the tax effect does not exceed Rs.50,00,000/- as specified in the Circular and the CBDT Clarification dated 20th August 2019 whereby it is clarified that revised monetary limits so mentioned in the circular 17/2019 is applicable to all pending SLPs/Appeals/ Cross Objections/ References. Hence the instant appeal deserves dismissal as withdrawn being not maintainable.

3.

In the result, the appeal filed by the Revenue Department stands dismissed as withdrawn. Order Pronounced in open Court on this 24th day of June, 2021.

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