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 before the ITAT, unless an exception is made out.

The revenue filed an appeal against the CIT(A)'s order for AY 2013-14. The tax effect involved in the appeal was below Rs. 20 lakhs.

What were the issues?

Whether the revenue's appeal is maintainable before the ITAT given the tax effect and the prevailing CBDT circulars.

ACIT vs Sruti Builders Private Limited… | 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

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

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA vs. SRUTI BUILDERS PRIVATE LIMITED, VIJAYAWADA

What did the Tribunal hold?

What were the facts?

What were the issues?

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