What did the Tribunal hold?

The Tribunal noted that as per CBDT Circular No. 03/2018, appeals with a tax effect below Rs. 20 lakhs are not maintainable. The Departmental Representative did not object.

The Revenue filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee's counsel pointed out that the tax effect was below Rs. 20 lakhs.

What were the issues?

Maintainability of the Revenue's appeal based on the tax effect and CBDT circular.

DCIT vs Radhakrishna Automobiles… | ITAT Visakhapatnam 2018

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE

For Appellant: Shri C.P. Rama Swamy, Adv

For Respondent: Shri K.C. Das, Sr.DR

Hearing: 17/09/2018

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 511/VIZ/2017 (Asst. Year : 2013-14) DCIT, Circle-2(1), vs. M/s. Radhakrishna Automobiles Vijayawada. Pvt. Ltd., D.No. 27-33-46, Gudavallivari Street, Governorpet, Vijayawada. PAN No. AADCR 2845 J (Appellant) (Respondent)

Assessee by : Shri C.P. Rama Swamy, Adv. Department By : Shri K.C. Das, Sr.DR

Date of hearing : 17/09/2018. Date of pronouncement : 17/09/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER

This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), Vijayawada, dated 28/06/2017 for the Assessment Years 2013-14. 2. When this appeal is taken up for hearing, ld. counsel for the assessee has submitted that tax effect involved in this appeal is below Rs.20 lakhs and as per the latest CBDT Circular No.03/2018 dated 11.07.2018, the appeal filed by the revenue is not

2 ITA No.511/VIZ/2017 (M/s. Radhakrishna Automobiles Pvt. Ltd.) maintainable. Ld. Departmental Representative has not raised any objection. In view of the above, this appeal filed by the revenue is not maintainable and accordingly dismissed.

In the result, the appeal filed by the revenue is dismissed. Order Pronounced in open Court on this 17th day of Sep., 2018.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 17/09/2018 vr/- Copy to: 1. The Assessee - M/s. Radhakrishna Automobiles Pvt. Ltd., D.No. 27-33-46, Gudavallivari Street, Governorpet, Vijayawada. 2. The Revenue – DCIT, Circle-2(1), Vijayawada. 3. The Pr.CIT, Vijayawada. 4. The CIT(A), Vijayawada. 5. The D.R., Visakhapatnam. 6. Guard file. By order

(VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Visakhapatnam.

DY CIT, CIRCLE-2(1), VIJAYAWADA vs. RADHAKRISHNA AUTOMOBILES PVT.LTD., VIJAYAWADA

What did the Tribunal hold?

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