What did the Tribunal hold?

The Tribunal held that as per the CBDT circular, appeals with a tax effect below Rs. 20 lakhs are not maintainable unless an exception is made. No such exception was made by the department.

The revenue filed appeals against the orders of the CIT(A) for the assessment year 2008-09. The tax effect involved in these appeals was below Rs. 20 lakhs.

What were the issues?

Whether the revenue's appeals are maintainable before the ITAT given the low tax effect, as per CBDT circulars.

ITO vs Meher Sitaram Tatineni Rep. by… | ITAT Visakhapatnam 2019

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

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

For Appellant: Smt. Suman Malik, DR

Hearing: 28.03.2019

Per Bench: These appeals are filed by the revenue against the order of the Commissioner of Income Tax(Appeals) [CIT(A)]-10, Hyderabad vide I.T.A.No.0003/CIT(A)-10/2018-19/CIT(A), Hyd-10/10056/2018-19 and Shri Meher Sitaram Tatineni and Shri Meher Prasad Tatineni, Rajahmundry

ITA No.0005/CIT(A)-10/2018-19/CIT(A), Hyd-10/10063/2018-19 dated 24.10.2018 for the assessment year 2008-09. 2. When these appeals are taken up for hearing, the Ld. DR has submitted that the tax effect involved in these appeals 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 appeals are not maintainable since the tax demand is less than Rs.20.00 lakhs. The department has not made out case of exception as provided in the circular. Hence, these appeals are dismissed as not pressed.

In the result, the appeals filed by the revenue are dismissed.

Order pronounced in the open court on 3rd April, 2019. (डि.एस. सुन्दर ससह) (वी.दुगगा रगव) (V. DURGA RAO) (D.S. SUNDER SINGH) लेखग सदस्य/ACCOUNTANT MEMBER न्यगडयक सदस्य/JUDICIAL MEMBER डवशगखगपटणम /Visakhapatnam ददनगांक /Dated : 03.04.2019 L.Rama, SPS Shri Meher Sitaram Tatineni and Shri Meher Prasad Tatineni, Rajahmundry

आदेश की प्रडिडलडप अग्रेडषि/Copy of the order forwarded to:- निर्धाऩरती/ The Assessee- Shri Meher Sitaram Tatineni (Rep.Assessee of 1. Shri Devatha Srirama Murthy) and Shri Meher Prasad Tatineni (Rep.Assessee of Shri Devatha Nagesh Mohan), D.No.80-17-18/1, JN Road Rajahmundry 2. रधजस्व/ The Revenue – Income Tax Officer (International Transaction), Kakinada

The Commissioner of Income Tax (IT &TP), Hyderabad

The Commissioner of Income-Tax (Appeals)-10, Hyderabad 5. डवभगगीय प्रडिडनडि, आयकर अपीलीय अडिकरण, डवशगखगपटणम /DR, ITAT, Visakhapatnam 6.गगिाफ़गईल / Guard file आदेशगनुसगर / BY ORDER ////

Sr. Private Secretary ITAT, VISAKHAPATNAM

INCOME TAX OFFICER(INTERNATIONAL TAXATION), KAKINADA vs. MEHER SITARAM TATINENI REP. BY DEVATHA SRIRAMA MURTHY, KAKINADA

What did the Tribunal hold?

What were the facts?

What were the issues?

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