What did the Tribunal hold?

The Tribunal noted that the tax effect was below the threshold specified in CBDT Circular No. 03/2018. Therefore, the appeal filed by the Revenue was not maintainable.

The Revenue filed an appeal against the order of the CIT(A) for AY 2011-12. The assessee's counsel pointed out that the tax effect was below Rs. 20.00 lakhs.

What were the issues?

Maintainability of the Revenue's appeal based on the tax effect and CBDT circular.

ITO vs Shri Gadde Suresh Babu, Vijayawada | ITAT Visakhapatnam 2019

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE

For Appellant: Shri G.V.N. Hari – Advocate

For Respondent: Shri P.Srinivasa Murthy, Sr.DR

Hearing: 16/07/2019

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. 364/VIZ/2016 (Asst. Year : 2011-12) ITO, Ward-2(3), vs. Gadde Suresh Babu, Vijayawada. D.No. 40-6/2-17 & 18, Gadde Towers, Opp. Siddartha Public School, Mogalrajpuram, Vijayawada. PAN No. ACFPG 5826 R (Appellant) (Respondent)

Assessee by : Shri G.V.N. Hari – Advocate. Department By : Shri P.Srinivasa Murthy, Sr.DR Date of hearing : 16/07/2019. 19/07/2019. Date of pronouncement : 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), Vijayawada, dated 28/03/2016 for the Assessment Year 2011-12. 2. When this appeal is taken up for hearing, ld. counsel for the assessee has submitted that tax effect involved in this appeal is below Rs. 20.00 lakhs and per the CBDT Circular No.03/2018 dated 11.07.2018 with retrospective effect, the appeal filed by the

2 ITA No.364/VIZ/2016 (Gadde Suresh Babu)

revenue is not maintainable. Ld. Departmental Representative has relied on the grounds of appeal. 3. We find that tax effect involved in this appeal is below Rs.20.00 lakhs. As per the CBDT Circular No.03/2018 dated 11.07.2018, the appeal filed by the revenue is not maintainable. Thus, this appeal filed by the Revenue is dismissed. 4. In the result, the appeal filed by the revenue is dismissed. Order Pronounced in open Court on this 19th day of July, 2019.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated: 19th July, 2019. vr/- Copy to: 1. The Assessee-Gadde Suresh Babu, D.No. 40-6/2-17 & 18, Gadde Towers, Opp. Siddartha Public School, Mogalrajpuram, Vijayawada. 2. The Revenue – ITO, Ward-2(3), Vijayawada. 3. The Pr.CIT, Vijayawada. 4. The CIT(A), Vijayawada. 5. The D.R., Visakhapatnam. 6. Guard file. By order

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

THE ITO, VIJAYAWADA vs. SHRI GADDE SURESH BABU, VIJAYAWADA

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