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 appeals against the orders of the CIT(A) for assessment years 2008-09 to 2012-13. The tax effect in these appeals was below Rs. 20 lakhs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals based on the tax effect, in light of the prevailing CBDT circular.

DCIT vs Boddeda Kasi Naidu, Anakapalle | 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 Respondent: Shri Ch. Sanjeev – Sr.DR

Hearing: 05/09/2018

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 Nos. 45 to 49/VIZ/2018 (Asst. Year : 2008-09 to 2012-13) DCIT, Circle-1, vs. Boddeda Kasi Naidu, Kakinada. D.No. 4-7-127, Miriyala Colony, Anakapalle, Visakhapatnam Dist. PAN No. ACSPB 1596 K (Appellant) (Respondent)

Assessee by : None. Department By : Shri Ch. Sanjeev – Sr.DR

Date of hearing : 05/09/2018. Date of pronouncement : 12/09/2018. O R D E R PER BENCH:

These appeals by the Revenue are directed against the separate orders of Commissioner of Income Tax (Appeals)-2, Visakhapatnam, all dated 22/12/2017 for the Assessment Years 2008-09 to 2012-13. 2. When these appeals are taken up for hearing, we noticed that the tax effect involved in these appeals is below Rs.20 lakhs and as per the latest CBDT Circular No.03/2018 dated 11.07.2018, the appeals filed by the revenue are not

2 ITA Nos.45-49/VIZ/2018 (Boddeda Kasi Naidu) maintainable. Ld. Departmental Representative has not raised any objection. In view of the above, these appeals filed by the revenue are not maintainable and accordingly dismissed.

In the result, all the appeals filed by the revenue are dismissed. Order Pronounced in open Court on this 12th day of Sept., 2018.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 12/09/2018 vr/- Copy to: 1. The Assessee - Boddeda Kasi Naidu, D.No. 4-7-127, Miriyala Colony, Anakapalle, Visakhapatnam Dist. 2. The Revenue – DCIT, Circle-1, Kakinada. 3. The Pr.CIT, 4. The CIT(A), 5. The D.R., Visakhapatnam. 6. Guard file. By order

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

DCIT, CIRCLE-1, KAKINADA vs. BODDEDA KASI NAIDU, ANAKAPALLE

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