What did the Tribunal hold?

The Tribunal held that as per CBDT Circular No. 03/2018, the appeal filed by the revenue was not maintainable due to the low tax effect. Consequently, the cross objections filed by the assessee also became infructuous.

The Revenue filed an appeal against the CIT(A)'s order for AY 2013-14. The assessee filed cross objections 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 due to low tax effect as per CBDT circular.

ITO vs Sri Pandiri Mahadevudu Choultry… | ITAT Visakhapatnam 2019

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

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

For Respondent: Shri D.K.Sonowal, CIT DR, Shri Subrahmanyam, AR

Hearing: 19.03.2019Pronounced: 22.03.2019

Heard together (2 matters)

I.T.A.No.322/Viz/2018

CO No.120/Viz/2018

Read from the judgment's own cause title. This page is filed under one of them.

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)]-11, Hyderabad vide Appeal Nos.204 & 205/ITO Exem.Rjy/CIT(A)-11 Hyd/17-18 dated 24.01.2018 for the assessment year 2013-14. Cross Objections are filed by the assessee in support of the order of the CIT(A)-11, Hyderabad.

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. In view of the above, the appeal filed by the revenue is not maintainable. Hence, the same is dismissed.

Cross Objections are filed by the assessee, in support of the order of the CIT(A) has become infructuous and hence dismissed.

3 I.T.A. No.322/Viz/2018 and CO No.120/Viz/2018 M/s Sri Pandiri Mahadevudu Kotilingala Choultry, Rajahmundry

In the result, the appeal filed by the revenue and the cross objections filed by the assessee are dismissed.

Order pronounced in the open court on 22nd March, 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 नििधंक /Dated : 22.03.2019 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. रधजस्व/ The Revenue – The Income Tax Officer (Exemptions), Rajahmundry 2. निर्धाऩरती/ The Assessee- M/s Sri Pandiri Mahadevudu Kotilingala Choultry, Kotilingala Choultry, D.No.13-1-10, Kotilingalughat, Rajahmundry 3. The Commissioner of Income Tax (Exemptions), Hyderabad 4. The Commissioner of Income-Tax (Appeals)-11, Hyderabad 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, (EXEMPTIONS), RAJAHMUNDRY vs. SRI PANDIRI MAHADEVUDU CHOULTRY, RAJAHMUNDRY

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