What did the Tribunal hold?

The ITAT dismissed all the appeals filed by the Revenue. This was done in accordance with CBDT Circulars that set a monetary limit for filing appeals by the Revenue.

The Revenue filed multiple appeals before the Income Tax Appellate Tribunal (ITAT) against orders of the Commissioner of Income Tax (Appeals). The tax effect in all these appeals was below Rs. 50.00 lakhs.

What were the issues?

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

ACIT vs Legend Builders & Constructions… | ITAT Hyderabad 2019

Income Tax Appellate Tribunal, HYDERABAD BENCH-A AT HYDERABAD

Before: Smt. P. MADHAVI DEVI & Shri. A. MOHAN ALANKAMONY

For Respondent: Smt. Neeju Gupta, Smt. Matta Padmaa

Per Smt. P. Madhavi Devi, J.M. All these appeals are the appeals of the Revenue for the relevant A.Y. of the respective assessees against the order of the respective CIT (A).

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Low Tax Appeals Group 30 Aug 2019 - A

At the time of hearing it has been brought to our notice that as per the CBDT Circulars No.03/2018 dated 11.07.2018 and Circular No.17 of 2019 dated 9th August, 2019, the tax limit for filing of appeal by the Revenue before the Tribunal has been fixed at Rs.50.00 lakhs. Since the tax effect in all these appeals is less than Rs.50.00 lakh, we are dismissing the same on account of low tax effect with the liberty to the Revenue to seek recall of the order, if any of these appeals falls within the exceptions mentioned in the Circulars cited above.

In the result, all these appeals filed by the Revenue are dismissed as withdrawn and the cross objections are dismissed as infructuous.

Order pronounced in the Open Court on 30 August 2019.

(A. MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad dated 30 August 2019 Vinodan/sps Copy to: 1 All the Appellants 2 All the Respondents 3 All the Commissioners of Income Tax (Appeals) 4 All the Principal Commissioners of Income Tax 5 The CIT-DR, ITAT, A-Bench / B-Bench, Hyderabad 6 Guard File By Order 1 Draft dictated on 30 Aug 2019 2 Draft placed before author 30 Aug 2019 3 Draft proposed & placed before the Aug 2019 second Member 4 Draft discussed/approved by second Aug 2019 Member 5 Approved Draft comes to the Sr.PS /PS Aug 2019 6 Kept for pronouncement on Aug 2019 7 File sent to the Bench Clerk Aug 2019 8 Date on which file goes to the Head Aug 2019 Clerk 9 Date of Dispatch of order Aug 2019

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ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1, KURNOOL vs. LEGEND BUILDERS & CONSTRUCTIONS, KURNOOL

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