What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal as not maintainable due to the low tax effect, as per CBDT Circular No. 03/2018. The assessee's cross-objection was dismissed due to a delay and lack of a condonation application.

The Revenue filed an appeal against the CIT(A)'s order, and the assessee filed a cross-objection. The tax effect in the Revenue's appeal was below Rs. 20 lakhs.

What were the issues?

Maintainability of the Revenue's appeal based on tax effect and dismissal of the assessee's cross-objection due to delay.

ITO vs Vasarla Mutyala Rao, Bhimavaram | 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: Smt. Suman Malik – Sr.DR

Hearing: 25/06/2019

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. 365/VIZ/2018 (Asst. Year : 2014-15) ITO, Ward-1, vs. Vasarla Mutyala Rao, Bhimavaram. S/o Mutyam, D.No. 9-7-25, Gandhinagar, Bhimavaram. PAN No. AMVPV 4265 H (Appellant) (Respondent) C.O.No. 39/VIZ/2019 (Arising out of ITA No. 365/VIZ/2018) (Asst. Year : 2014-15) Vasarla Mutyala Rao, vs. ITO, Ward-1, S/o Mutyam, D.No. 9-7-25, Bhimavaram. Gandhinagar, Bhimavaram. PAN No. AMVPV 4265 H (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 25/06/2019. Date of pronouncement : 03/07/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER

This appeal by the Revenue and the Cross Objection by the assessee are directed against the order of Commissioner of Income Tax (Appeals)-12, Hyderabad, dated 05/04/2018 for the Assessment Year 2014-15.

2 ITA No.365/VIZ/2018 C.O.No.39/VIZ/2019 (Vasarla Mutyala Rao) 2. When this appeal is taken up for hearing, ld. counsel for the assessee has submitted that the tax effect involved in this appeal is below Rs. 20.00 lakhs and as per the CBDT Circular No. No.03/2018, dated 11.07.2018, this appeal filed by the Revenue same is not maintainable. 3. Ld. Departmental Representative relied on the grounds of appeal. 4. We find that the tax effect involved in this appeal is below Rs. 20.00 lakhs. As per the CBDT Circular No.03/2018, dated 11.07.2018 this appeal is not maintainable, hence, the same is dismissed. 5. So far as cross objection filed by the assessees is concerned, there is a delay of 102 days. No condonation application is filed though defect notice issued, therefore same is dismissed in limine. 6. In the result, appeal filed by the Revenue and the C.O. filed by the assessee are dismissed. Order Pronounced in open Court on this 03rd day of July, 2019.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated: 03rd July, 2019. vr/-

3 ITA No.365/VIZ/2018 C.O.No.39/VIZ/2019 (Vasarla Mutyala Rao) Copy to: 1. The Assessee. a) M/s. Daspalla Hotels Pvt. Ltd. b) M/s. Daspalla Resorts Ltd. Both are residents of D.No. 28-2-248, Suryabagh, Visakhapatnam. 2. The Revenue – ACIT, Circle-3(1), Visakhapatnam. 3. The Pr.CIT-1, Visakhapatnam. 4. The CIT(A)-1, Visakhapatnam. 5. The D.R., Visakhapatnam. 6. Guard file. By order

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

INCOME TAX OFFICER, WARD-1, BHIMAVARAM vs. VASARLA MUTYALA RAO, BHIMAVARAM

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments