INCOME TAX OFFICER, WARD-15(3), HYDERABAD vs. G. PADMA, SECUNDERABAD

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ITA 1214/HYD/2017Status: DisposedITAT Hyderabad31 August 2018AY 2008-092 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that as per CBDT Circular No. 3/2018, appeals with a tax effect below Rs. 20 lakhs should not be filed. Therefore, the appeal was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2008-09. The tax effect in the appeal was less than Rs. 20 lakhs.

What were the issues?

Whether an appeal filed by the Revenue before the ITAT is maintainable when the tax effect is below the monetary limit prescribed by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad

Before: Smt. P. Madhavi Devi & Shri Inturi Rama RaoSmt. G. Padma

Hearing: 30.08.2018Pronounced: 31.08.2018

Per Smt. P. Madhavi Devi, J.M.

This appeal filed by the revenue is directed against the order of the CIT (A)-7, Hyderabad, dated 8th February, 2017 for the A.Y 2008-09.

2.

It is stated before us that the tax effect in this appeal is less than Rs.20 lakhs and therefore the Circular No. 3/2018 dated 11.07.2018 issued by the Central Board of Direct Taxes (CBDT) in exercise of its power vested under Sec. 268A(1) of the I.T. Act comes into play, wherein, the monetary limit for filing the appeals by the Revenue before the ITAT and various High Courts as well as Apex Court are revised with an object of reducing the tax litigation. Vide para 3 of the said circular (supra)it is stated that in cases where the tax effect in the

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ITA No 1214 of 2017 G Padma Secunderabad.

appeals to be filed before the Appellate Tribunal does not exceed Rs.20 lakhs appeals should not be filed. Thus taking a note of CBDT Circular No. 03/2018, dated 11.07.2018 and considering the fact that the tax effect in the instant appeal is less than Rs.20 lakhs, the present appeal deserves to be dismissed as not pressed not maintainable. However, we make it clear that the issues raised in the instant appeal is left open to be examined in the appropriate proceedings, if arises, in future. At the same time we also make it clear that if the appeal falls in any of the exceptions referred to in the above said CBDT Circular, the Revenue is at liberty to move an application for recalling the order, if so, advised.

3.

Accordingly in the light of CBDT Circular No. 03/2018 dated 11.07.2018 the appeal stands dismissed. Order pronounced in the Open Court on 31st August, 2018.

Sd/- Sd/- (Inturi Rama Rao) (P. Madhavi Devi) Accountant Member Judicial Member

Hyderabad, dated 31st August, 2018. Vinodan/sps

Copy to:

1 ITO Ward 15(3) Room No.546, 5th Floor, D Block, IT Towers, AC Guards, Masab Tank, Hyderabad 2 Smt. G.Padma, H.No.1-4-200/90/A Eshwarpuri Colony, Sainikpuri, Secunderabad 3 CIT (A)-7, Hyderabad 4 Pr. CIT – 7, Hyderabad 5 The DR, ITAT Hyderabad 6 Guard File

By Order

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