THE INCOME TAX OFFICER, WARD-1(1),, VIJAYAWADA vs. LATE SRI ANNAMALAI CHETTIAR MUTHUPALANIAPPAN, L/R SMT. MUTHUPALANIAPPAN MEENAKSHI, VIJAYAWADA

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 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.