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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO& SHRI D.S. SUNDER SINGH
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 vide ITA No.53/CIT(A)/VJA/2016-17 dated 09.10.2018 for the assessment year 2013-14.
2 I.T.A. No.8/Viz/2019 M/s Sruti Builders Pvt. Ltd., Vijayawada
When this appeal is taken up for hearing, the Ld.DR 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 is not maintainable. The department has not made out a case of exception as mentioned in circular. Hence, the appeal is dismissed as not maintainable.
In the result, the appeal filed by the revenue is dismissed.
Order pronounced in the open court on 3rd April, 2019.
Sd/- Sd/- (िी.दुगाा राि) (धड.एस. सुन्दर धसंह) (V. DURGA RAO) (D.S. SUNDER SINGH) न्याधयक सदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER नवशधखधपटणम /Visakhapatnam नदनधंक /Dated : 03.04.2019 L.Rama, SPS
3 I.T.A. No.8/Viz/2019 M/s Sruti Builders Pvt. Ltd., Vijayawada
आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. रधजस्व/ The Revenue – The Asst.Commissioner of Income Tax Circle-2(1) Vijayawada 2. ननधधाऩरती/ The Assessee- M/s Sruti Builders Private Ltd., D.No.64-9-2, MG 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