What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable due to the low tax effect as per CBDT Circular No. 03/2018. The assessee's cross-objection was dismissed as it was barred by limitation without any explanation for the delay.

The Revenue filed an appeal against an order of the CIT(A). The assessee also filed a cross-objection. The tax effect in the Revenue's appeal was below the threshold specified by a CBDT circular.

What were the issues?

Maintainability of Revenue's appeal due to low tax effect and limitation for assessee's cross-objection.

ITO vs Sri Malampati Marreddy, Guntur | 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: 15/04/2019

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. 441/VIZ/2016 (Asst. Year : 2007-08) ITO, Ward-2(1), vs. Malampati Marreddy, Guntur. S/o Chinnapa Reddy, R/o Bishop House, Chandramoulinagar, Guntur. PAN No. BCTPM 9649 H (Appellant) (Respondent) C.O.No.34/VIZ/2019 (Arising out of ITA No. 441/VIZ/2016) (Asst. Year : 2007-08) Malampati Marreddy, vs. ITO, Ward-2(1), S/o Chinnapa Reddy, Guntur. R/o Bishop House, Chandramoulinagar, Guntur. PAN No. BCTPM 9649 H (Applicant) (Respondent)

Assessee by : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 15/04/2019. Date of pronouncement : 23/04/2019. 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

2 ITA No.441/VIZ/2016 & C.O.No. 34/VIZ/2019 (Malampati Marreddy) Income Tax (Appeals)-1, Guntur, dated 29/07/2016 for the Assessment Year 2007-08. 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 lakhs and as per the latest CBDT Circular No.03/2018 dated 11.07.2018, the appeal filed by the revenue is not maintainable. Ld. Departmental Representative has not raised any objection. In view of the above, this appeal filed by the revenue is not maintainable and accordingly dismissed. 3. Cross objection filed by the assessee is barred by limitation by 756 days. No affidavit for explaining the delay is filed. Therefore, C.O. filed by the assessee is dismissed in limini. 4. In the result, appeal filed by the Revenue and the cross objection filed by the assessee are dismissed. Order Pronounced in open Court on this 23rd day of April, 2019.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated: 23rd April, 2019. vr/-

3 ITA No.441/VIZ/2016 & C.O.No. 34/VIZ/2019 (Malampati Marreddy) Copy to: 1. The Assessee - Malampati Marreddy, S/o Chinnapa Reddy, R/o Bishop House, Chandramoulinagar, Guntur. 2. The Revenue – ITO, Ward-2(1), Guntur. 3. The Pr.CIT, Guntur. 4. The CIT(A)-1, Guntur. 5. The D.R., Visakhapatnam. 6. Guard file. By order

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

Date Initial Tax effect 15/04/2019 1. Draft dictated on Sr.PS 16/04/2019 2. Draft placed before author Sr.PS 16/04/2019 3. Draft proposed & placed before JM/AM the second member 16/04/2019 4. Draft discussed/approved by JM/AM Second Member 16/04/2019 5. Approved Draft comes to the Sr.PS Sr.PS/PS /04/2019 6. Date of pronouncement Sr.PS /04/2019 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the Head Clerk 9. Date on which file goes to the Sr. Private Secretary 10. Date of dispatch of Order

THE ITO, GUNTUR vs. SRI MALAMPATI MARREDDY, GUNTUR

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