What did the Tribunal hold?

The Tribunal held that as per CBDT Circular No. 17/2019, the appeals filed by the Revenue were not maintainable due to the low tax effect. Consequently, the appeals and the cross objections were dismissed.

The Revenue filed appeals before the ITAT against the order of the CIT(A). The assessee's counsel submitted that the tax effect in these appeals was below Rs. 50 lakhs.

What were the issues?

Maintainability of Revenue's appeals before the ITAT based on the monetary limit prescribed by CBDT circulars.

ITO vs Muthupalaniappan Meenakshi… | ITAT Visakhapatnam 2020

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

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

Hearing: 29.01.2020Pronounced: 30.01.2020

Heard together (2 matters)

I.T.A.No.373/Viz/2019

I.T.A.No.374/Viz/2019

Read from the judgment's own cause title. This page is filed under one of them.

Per Shri D.S.Sunder Singh, Accountant Member : These appeals are filed by the revenue against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Vijayawada in Appeal No.10150&10168/CIT(A)/VJA/2017-18 dated 01.03.2019 for the Assessment Year (A.Y.) 2012-13 and the cross objections are filed by the assessee.

When these appeals are taken up for hearing, the Ld. Counsel for the assessee has submitted that the tax effect involved in these appeals is below Rs.50 lakhs. As per the latest circular No.17/2019, dated 08.08.2019

374/Viz/2019 Cross Objection No.127/Viz/2019 & 128/Viz/2019, A.Y.2012-13 Smt. Muthuplaniappan Meenakshi, Vijayawada of CBDT, which is in supersession of its Circular 1No.3/2018 dated 11.07.2018, in relation to filing of appeals before the Income Tax Appellate Tribunal, the appeals filed by the revenue are not maintainable. In view of the above, the appeals filed by the revenue are not maintainable. Hence, the same are dismissed with a liberty to revenue to file Miscellaneous Application to recall the order in case the tax effect involved is more than the limit prescribed as per the circular or the case is covered by any of the exceptions in the circular.

In the result, the appeals of the revenue are dismissed. Since the appeals of the revenue are dismissed, the cross objections of the assessee become infructuous, hence dismissed.

Order pronounced in the open court on 30th January, 2020.

THE INCOME TAX OFFICER, WARD-1(1), VIJAYAWADA vs. MUTHUPALANIAPPAN MEENAKSHI, VIJAYAWADA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments