DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HYDERABAD vs. ANUPAMA TAKKALLAPALLI, HYDERABAD

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ITA 1569/HYD/2017Status: DisposedITAT Hyderabad27 July 2018AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as not maintainable, citing CBDT Circular No. 3/2018 which sets a monetary limit for appeals. The issues raised were left open for future proceedings.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2013-14. The tax effect in this appeal was less than Rs. 20 lakhs.

What were the issues?

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

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 BENCH “A”, HYDERABAD

Before: SMT. P. MADHAVI DEVI & SHRI S. RIFAUR RAHMAN

For Respondent: Shri K. Gopala, Shri K.C. Devdas
Hearing: 24/07/2018Pronounced: 24/07/2018

PER S. RIFAUR RAHMAN, A.M.:

This appeal filed by the assessee is directed against the order dated 29/06/2017 of CIT(A) – 1, Hyderabad for AY 2013-14.

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 the reducing the tax litigation. Vide para 3 of the said circular (supra) is stated that in cases where the tax effect in the 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

2 ITA No. 1569/Hyd/17 Anupama Takkallapalli, Hyd.. 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.

Pronounced in the open Court on 24th July, 2018.

Sd/- Sd/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 24th July, 2018 kv Copy to:- 1) DCIT, Circle – 1(1), 8th Floor, ‘C’ Block, IT Towers, AC Guards, Masab Tank, Hyderabad. 2) Smt. Anupama Takkallapalli, 58, H.No. 6-3-1247, Indraprastha Apartments, Rajbhavan Road, Somajiguda, Hyd. 3) CIT(A) – 1 Hyderabad. 4) Pr. CIT - 1, Hyd. 5) The Departmental Representative, I.T.A.T., Hyderabad. 6) Guard File

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