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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO& SHRI D.S. SUNDER SINGH
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)]-9,Hyderabad vide I.T.A.No.10570/ACIT-1,Kakinada/2017-18 dated 28.03.2018 and Cross Objection filed by the assessee supporting the order of the Ld.CIT(A) for the assessment year 2013-14.
When this appeal is taken up for hearing, the Ld.AR submitted that the tax effect pertaining to the amount disputed by the Revenue is less than the monetary limit of Rs. 20 lakh fixed by the CBDT in Circular No. 03/2018, dated 11.07.2018, 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. Taking into consideration the above, and also the fact that the CBDT Circular under reference applies retrospectively even to pending appeals, we hold that the appeal filed by the Revenue is not maintainable and liable to be dismissed in limine.
Accordingly, we dismiss the appeal of the Revenue as well as the cross objection of the assessee.
3 I.T.A. Nos.318/Viz/2018 and CO No.69 /Viz/2018 M/s R.R.Services, Anaparthi
In the result, appeals of the revenue as well as the cross objections filed by the assessee are dismissed.
The above order was pronounced in the open court on 20th September, 2018.
Sd/- Sd/- (िी.दुगाा राि) (धड.एस. सुन्दर ससह) (V. DURGA RAO) (D.S. SUNDER SINGH) न्याधयक सदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER धिशाखापटणम /Visakhapatnam ददिांक /Dated : 20.09.2018 L.Rama, SPS
आदेश की प्रधिधलधप अग्रेधर्ि/Copy of the order forwarded to:- 1. निर्ााररती/ The Assessee- M/s RR Services, D.No.2-295, Sri Nagar, Anaparthy, East Godavari Dist. 2. राजस्व/ The Revenue – The ACIT, Circle-1, Kakinada 3. The Pr.Commissioner of Income Tax-2, Visakhapatnam 4. The Commissioner of Income-Tax (Appeals)-9, Hyderabad 5. धिभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, धिशाखापटणम /DR, ITAT, Visakhapatnam 6.गाडाफ़ाईल / Guard file आदेशािुसार / BY ORDER // True Copy //
Sr. Private Secretary ITAT, VISAKHAPATNAM