What did the Tribunal hold?

The Tribunal noted that as per CBDT Circular No. 17/2019, appeals with a tax effect below Rs. 50.00 lakhs are not maintainable. The Revenue's counsel also accepted this fact.

The Revenue filed an appeal against the order of the CIT(A) for AY 2015-16. During the hearing, it was noted that the tax effect involved in the appeal was below Rs. 50.00 lakhs.

What were the issues?

Maintainability of the appeal based on the monetary limit prescribed by CBDT circulars.

DCIT vs The Kadapa District Weaker… | ITAT Visakhapatnam 2019

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

For Respondent: Shri D. Manoj Kumar, Sr.DR

Hearing: 04/11/2019

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 02/VIZ/2019 (Asst. Year : 2015-16) DCIT (Exemptions), vs. M/s. The Kadapa District Vijayawada. Weaker Section Sarvodaya Sangham, D.No. 7-12137-7, NGO Colony, Kadapa District. PAN No. AABAT 2781 M (Appellant) (Respondent) Assessee by : None. Department By : Shri D. Manoj Kumar, Sr.DR Date of hearing : 04/11/2019. Date of pronouncement : 08/11/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), Kurnool, dated 26/10/2018 for the Assessment Year 2015-16. 2. When this appeal is taken up for hearing, we have noticed that the tax effect involved in this appeal is below Rs.50.00 lakhs and as per the CBDT Circular No. No.17/2019, dated 08/08/2019, this appeal is not maintainable. 3. Ld.DR fairly accepted that the tax effect involved in this appeal is below Rs. 50.00 lakhs.

2 ITA No.02/VIZ/2019 (M/s. The Kadapa District Weaker Sections Sarvodaya Sangam) 4. In view of the CBDT Circular No.17/2019, dated 08/08/2019, which was followed by Notification No.279/Misc/M-93/2018-ITJ, dated 20/08/2019 wherein clarified that the revised monetary limits mentioned in Circular No.17/2019 are applicable to all pending appeals also, this appeal filed by the Revenue is not maintainable and is dismissed accordingly. 5. In the result, appeal filed by the Revenue is dismissed. Order Pronounced in open Court on this 08th day of Nov., 2019.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated: 08th November, 2019. vr/- Copy to: 1. The Assessee– M/s. The Kadapa District Weaker Section Sarvodaya Sangham, D.No. 7-12137-7, NGO Colony, Kadapa District. 2. The Revenu-DCIT (Exemptions), Vijayawada. 3. TheCIT (Exemptions), Hyderabad. 4. The CIT(A), Kurnool. 5. The D.R., Visakhapatnam. 6. Guard file. By order

(VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Visakhapatnam.

THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), VIJAYAWADA vs. THE KADAPA DISTRICT WEAKER SECTION SARVODAYA SANGHAM, KADAPA

What did the Tribunal hold?

What were the facts?

What were the issues?

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