ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE vs. SHRI.MANOJ ARJUN MENDA, BANGALORE

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ITA 1709/BANG/2016Status: DisposedITAT Bangalore29 December 2020AY 2002-20033 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal in limine as it was hit by the monetary limits prescribed by the CBDT circular. Liberty was granted to the Revenue to file a recall application if the tax effect exceeded the limit or if the issue fell under exceptions.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee's representative submitted that the tax effect was below the monetary limit prescribed by CBDT Circular No. 17/2019, precluding the Revenue from pursuing the appeal.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal given the monetary limits prescribed by CBDT Circular No. 17/2019.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI GEORGE GEORGE K. & SHRI B.R. BASKARAN

For Appellant: Shri Kannan Narayan, D.R
For Respondent: Shri V. Srinivasan, A.R
Hearing: 29.12.2020Pronounced: 29.12.2020

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

The appeal of the Revenue is directed against the order passed by Ld CIT(A)-1, Bangalore for asst. year 2002-03.

2.

At the time of hearing the ld AR submitted that the tax effect involved in the issues urged by the Revenue is less than 50 lakhs. Accordingly it was submitted that the Revenue is precluded from pursuing this appeal as per Circular No.17/2019 dated 8/8/2019 issued by Central Board of Direct Taxes, which has been clarified by CBDT as applicable to all pending appeals, vide its Instruction dated

Page 2 of 3 20/8/2019. Accordingly, the Ld A.R submitted that this appeal is required to be dismissed in limine.

3.

The Ld D.R, in principle, agreed with the submissions made by Ld A.R. However, he submitted that the revenue may be given liberty to file miscellaneous application to recall the order, if the present appeal of the revenue is not covered by the Circular referred above.

4.

Since it is stated that the appeal of revenue shall be hit by the monetary limits prescribed by the CBDT in its Circular, referred above, for preferring appeals before the Tribunal, we dismiss the appeal of the Revenue in limine. However, liberty is given to the Revenue to move application for recall of the order, if it is found that the tax effect involved on the issues disputed in the appeal is more than 50 lakhs or if it is found that the issues contested therein fall in the category of exceptions prescribed by the CBDT Circular.

5.

In the result, the appeal of the Revenue is dismissed in limine.

Order pronounced in the open court on 29th Dec, 2020

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