What did the Tribunal hold?

The Tribunal noted the CBDT's circular directing withdrawal of appeals with tax effect below Rs. 20 lakhs. Consequently, the Revenue's appeals were dismissed as withdrawn.

The Revenue filed multiple appeals before the ITAT against orders of the respective CIT(A). At the time of hearing, the Revenue submitted that the tax effect in all these appeals was less than Rs. 20 lakhs.

What were the issues?

The primary issue was whether the Revenue's appeals should be withdrawn based on the low tax effect as per CBDT circular.

ITO vs P Lavanya, Hyderabad | ITAT Hyderabad 2019

Income Tax Appellate Tribunal, HYDERABAD BENCH “A”, HYDERABAD

Before: SMT. P. MADHAVI DEVI & SHRI S. RIFAUR RAHMAN

Hearing: 29/01/2019Pronounced: 29/01/2019

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.586/Hyd/2017 “B” Bench Assessment Year: 2007-08 Income Tax Officer, Vs. Mekala Narasimha Ward-15(2), Reddy, Hyderabad. Hyderabad. PAN: AALHM 3320 C (Appellant) (Respondent) ITA No.354/Hyd/2017 “B” Bench Assessment Year: 2007-08 DCIT, Vs. G. Manjula, Circle-2(2), Hyderabad. Hyderabad. PAN: AGKPM 9341 K (Appellant) (Respondent) ITA No.581/Hyd/2017 “A” Bench Assessment Year: 2007-08 ACIT, Vs. V.V. Rajam, Circle-15(1), Hyderabad. Hyderabad. PAN: AANPV 0524 F (Appellant) (Respondent) ITA No.1464/Hyd/2011 (A.Y.: 1993-94) “A” ITA No. 710/Hyd/2012 (A.Y.: 1995-96) Bench Asst. Director of Income Vs. Action For Welfare And Tax (Exemptions)-II, Awakening In Rural Hyderabad. Environment (AWARE), 5-9-24/78, Pragathi Bhavan, Lake Hill Road, Adarsh Nagar, Hyderabad-500063. PAN: AAATA 2338 R (Appellant) (Respondent)

ITA No.1612/Hyd/2016 “A” Bench Assessment Year: 2008-09 Income Tax Officer, Vs. Smt. A. Girija, Ward-4(3), 301, Prasanthi Arcade, Hyderabad. D.No.2-2-58, Amberpet Main Road, Hyderabad. PAN: AMOPA 5084 C (Appellant) (Respondent) ITA No.1617/Hyd/2016 “A” Bench Assessment Year: 2008-09 Income Tax Officer, Vs. P. Lavanya, Ward-4(3), Hyderabad. Hyderabad. PAN: ATLPP 1018 R (Appellant) (Respondent) ITA No.1615/Hyd/2016 “A” Bench Assessment Year: 2008-09 Income Tax Officer, Vs. Moola Padmaja, Ward-4(3), Hyderabad. Hyderabad. PAN: AOIPP 2428 B (Appellant) (Respondent)

ITA No.360/Hyd/2017 “A” Bench Assessment Year: 2009-10 DCIT, Vs. Sovereign Distilleries Circle-3(2), Limited, Hyderabad. Hyderabad. PAN: AAFCS 8652 Q (Appellant) (Respondent) Assessee by: None Revenue by: Sri Y.V.S.T. Sai, CIT-DR Date of hearing: 29/01/2019 Date of pronouncement: 29/01/2019

3 ORDER PER BENCH: All the above appeals are filed by the Revenue against the orders of the respective CIT (A) for the assessment years involved therein.

At the time of hearing, at the outset, Learned Departmental Representative submitted that the tax effect involved in all these appeals is less than Rs. 20 lakhs. The CBDT vide its Circular No.3/2018 dated 11.07.2018 has directed the Revenue to withdraw the appeals before the Tribunal where the tax effect is less than Rs. 20 lakhs. Learned Departmental Representative accordingly sought permission of the Bench to withdraw the appeal of the Revenue.

On careful perusal of the record and taking into consideration the Department’s letter dated 31/12/2018 for withdrawal of the appeal on account of low tax effect involved in all the above cases, the Revenue’s appeals are dismissed as withdrawn with a liberty to file a Miscellaneous Application for recall of the order if the cases fall under any of the exceptions set out in the said Board’s Circular (supra).

In the result, all the Revenue’s appals are dismissed.

Pronounced in the open Court on 29th January, 2019.

Sd/- Sd/- (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 29th January, 2019

4 OKK Copy to:- 1) (i) Sri Mekala Narasimha Reddy, H.No.2-2-26, Uppal, Hyderabad; (ii) G. Manjula, Plot No.2, Navodaya Colony, Road No.14, Banjara Hills, Hyderabad – 500 033; (iii) Sri V.V. Rajam, H.No.16-11-20/65, Saleemnagar colony, Malakpet, Hyd: (iv) Action for Welfare And Awakening In Rural Environment (AWARE), 5-9-24/78, Pragatul Bhavan, Lake Hill Road, Adarsh Nagar, Hyderabad-63; (v) Smt. A. Girija, 301, Prasanthi Arcade, D.No.2-2-58, Amberpet Main road, Hyderabad; (vi) Smt. P. Lavanya, 301, Prasanthi Arcade, D.No.2-2-58, Amberpet Main Road, Hyderabad; (vii) Smt. M. Padmaja, 301, Prasanthi Arcade, D.No.2-2-58, Amberpet Main Road, Hyd; (viii) M/s. Sovereign distilleries Limited, 7-1-19/3, ISR Complex, Kundanbagh, Begumpet, Hyderabad-16. 2) ITO, Ward-15(2), Hyderabad; (ii) DCIT, Circle-2(2), R.No.513, 5th Floor, Signature Towers, Kondapur, Hyderabad; (iii) ACIT, Circle-15(1), 5th Floor, D-Block, IT Towers, AC Guards, Hyderabad; (iv) Asst. Director of Income Tax (Exemptions)-II, R.No.307A, 3rd Flr, Aayakar Bhavan, Basheerbagh, Hyd; (v) ITO, Ward-4(3), Hyd; (vi)ITO, Ward-4(3), 7th Floor, D-Block, IT Towers, AC Guards, Hyd; (vii) DCIT, Circle-3(2), Hyderabad. 3) The CIT(A)-7, Hyderabad; (ii) CIT (A)-2, Hyd; (iii) CIT (A), Guntur; (iv) CIT(A)-1, Hyderabad; (v) CIT(A)-3, Hydeabad. 4) The Pr. CIT-7, Hyderabad; (ii) Pr. CIT-2, Hyd: (iii) Pr. CIT, Guntur; (iv)Pr. CIT-1, Hyderabad; (v) Pr. CIT-3, Hyderabad. 5) The DR, ITAT, Hyderabad 6) Guard File

ITO, WARD-4(3), HYDERABAD, HYDERABAD vs. P LAVANYA, HYDERABAD, HYDERABAD

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