What did the Tribunal hold?

The Tribunal held that as per CBDT Circular No. 03/2018, appeals with a tax effect below Rs. 20 lakhs are not maintainable. Therefore, the Revenue's appeal was dismissed.

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

What were the issues?

Maintainability of the Revenue's appeal before the ITAT based on the tax effect and CBDT circulars.

ITO vs Ivaturi Mahalakshmi, Vijayawada | ITAT Visakhapatnam 2019

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO& SHRI D.S. SUNDER SINGH

For Respondent: Smt. Suman Malik, CIT DR, Shri C.Subrahmanyam, AR

Hearing: 23.01.2019

आदेश /O R D E R

PER D.S. SUNDER SINGH, Accountant Member:

This appeal is filed by the revenue against the order of the Commissioner of Income Tax(Appeals) [CIT(A)], Vijayawada and cross objection filed by the assessee in support of the order of the Ld.CIT(A) vide I.T.A.No.447/CIT(A)/VJA/2014-15 dated 03.07.2018 for the assessment year 2005-06.

When this appeal is taken up for hearing, the Ld. Counsel for the assessee has submitted that the tax effect involved in this appeal is below Rs.20 lakhs. As per the latest circular No. 03/2018, dated 11.07.2018 of CBDT being retrospective in nature, which is in supersession of its Circular No. 21/2015 dated 10.12.2015, in relation to filing of appeals before the Income Tax Appellate Tribunal, the appeal filed by the revenue is not maintainable. The Ld. D.R. has not raised any objection. In view of the above, the appeal filed by the revenue is not maintainable. Hence, the same is dismissed.

3 I.T.A. No.508/Viz/2018 Smt. Ivaturi Mahalakshmi, Vijayawada

The assessee filed cross objection supporting the order of the Ld.CIT(A). Since the appeal filed by the revenue is dismissed, cross objection filed by the assessee became infructuous, hence dismissed.

In the result, the appeal of the revenue is dismissed and cross objections of the assessee are dismissed.

Order pronounced in the open court on 25th January, 2019.

Sd/- Sd/- (िी.दुगाा राि) (धड.एस. सुन्दर धसंह) (V. DURGA RAO) (D.S. SUNDER SINGH) न्याधयकसदस्य/JUDICIAL MEMBERलेखासदस्य/ACCOUNTANT MEMBER नवशधखधपटणम /Visakhapatnam नििधंक /Dated : 25.01.2019 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. निर्धाऩरती/ The Revenue - Income Tax Officer, Vijayawada 2. रधजस्व/ The Assessee – Smt. Ivaturi Mahalakshmi, D.No.38-5-1, 1st Lane, Punnamathota, Opp.AIR Cross Road, Vijayawada 3. The Pr.Commissioner of Income Tax, Vijayawada 4. The Commissioner of Income-Tax (Appeals), Vijayawada 5. तिभागीय प्रतितिति, आयकर अिीिीय अतिकरण, तिशाखािटणम /DR, ITAT, Visakhapatnam 6.गार्डफ़ाईि / Guard file आदेशािुसार / BY ORDER // True Copy //

Sr. Private Secretary ITAT, VISAKHAPATNAM

INCOME TAX OFFICER, WARD-2(2), VIJAYAWADA vs. IVATURI MAHALAKSHMI, VIJAYAWADA

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