What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. However, it dismissed the appeal as not maintainable based on the CBDT circular regarding the tax effect.

The Revenue filed an appeal before the ITAT with a delay of 13 days. The assessee argued that the tax effect was below Rs. 50 lakhs, making the appeal not maintainable as per CBDT circulars.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the tax effect and the applicability of CBDT circulars. Whether the delay in filing the appeal should be condoned.

ACIT vs 3F, Industries Limited… | ITAT Visakhapatnam 2020

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO& SHRI D.S. SUNDER SINGH

For Appellant: Shri S.Ravi Shankar Narayan, DR प्रत्यधथी की ओर से /

Hearing: 03.03.2020Pronounced: 04.03.2020

Per Shri D.S.Sunder Singh, Accountant Member : Delay : There was a delay of 13 days in filing the appeal by the department. The department filed condonation petition and submitted that the delay has occurred inadvertently due to the reasons beyond the control of the department and hence requested to condone the delay. We have gone through the condonation petition filed by the department and after hearing both the parties, we condone the delay and admit the appeal.

2 A.Y.2008-09 M/s 3F Industries Ltd., Tadepalligudem This appeal is filed by the revenue against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-11,Hyderabad in Appeal No. 60/2017-18/ACIT, Circle-1,Rjy/CIT(A)-11, Hyd/2017-18 dated 29.01.2018for the Assessment Year (A.Y.) 2008-09.

When this appeal is taken up for hearing, the Ld. Counsel for the assessee has submitted that the tax effect involved in this appeal is below Rs.50 lakhs. As per the latest circular No.17/2019, dated 08.08.2019 of CBDT, which is in supersession of its Circular No.3/2018 dated 11.07.2018, in relation to filing of appeals before the Income Tax Appellate Tribunal, the appeal filed by the revenue is not maintainable. In view of the above, the appeal filed by the revenue is not maintainable. Hence, the same is dismissed with a liberty to department to file miscellaneous application to recall the order in case the case falls in any of the exceptions mentioned in the said circular.

In the result, the appeal of the revenue is dismissed. Order pronounced in the open court on 4th March, 2020.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ELURU vs. 3F, INDUSTRIES LIMITED, TADEPALLIGUDEM

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