What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable. This was based on the CBDT circular which applies retrospectively to pending appeals.

The Revenue filed an appeal before the ITAT against the order of the CIT(A). The tax effect of the disputed amount was less than the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

Maintainability of the appeal due to low tax effect as per CBDT circular.

ACIT vs G.Rajasekhara Reddy, Hyderabad | ITAT Visakhapatnam 2018

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

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

Hearing: 19.09.2018

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)]-3, Visakhapatnam vide ITA No.76/2015-16/CIT(A)-3/VSP/2017-18 dated 31.03.2018 for the assessment year 2007-08.

2 I.T.A. Nos.324 /Viz/2018 Sri G.Rajasekhar Reddy, Hyderabad

In this appeal, 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.

In the result, appeal of the revenue is dismissed.

Order 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

3 I.T.A. Nos.324 /Viz/2018 Sri G.Rajasekhar Reddy, Hyderabad

आदेश की प्रधिधलधप अग्रेधर्ि/Copy of the order forwarded to:- 1. निर्ााररती/ The Assessee- Sri G.Rajasekhara Reddy, 7-2-1793, Indigos County, Flat No.209, Czech Colony, Sanath Nagar, Hyderabad 2. राजस्व/ The Revenue – The ACIT, Central Circle-1, Visakhapatnam 3. The Pr.Commissioner of Income Tax (Central), Visakhapatnam 4. The Commissioner of Income-Tax (Appeals)-3, Visakhapatnam 5. धिभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, धिशाखापटणम /DR, ITAT, Visakhapatnam 6.गाडाफ़ाईल / Guard file आदेशािुसार / BY ORDER // True Copy //

Sr. Private Secretary ITAT, VISAKHAPATNAM

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM vs. G.RAJASEKHARA REDDY, HYDERABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments