INCOME TAX OFFICER, WARD-6(3)(2), BANGALORE vs. SHRI REGURAJ MAHESH, BANGALORE

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ITA 649/BANG/2020Status: DisposedITAT Bangalore06 November 2020AY 2016-173 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 ITAT held that as per CBDT Circular No. 17/2019, the Revenue cannot file appeals before the Tribunal if the tax effect is less than Rs. 50 lakhs. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT) against an order of the CIT(A) for the assessment year 2016-17. The tax effect in this appeal was less than Rs. 50 lakhs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to a low tax effect, as per CBDT guidelines.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C ” BENCH : BANGALORE

Before: SHRI B.R BASKARAN & SMT. BEENA PILLAI

For Appellant: Smt. R Premi, JCIT (DR)
For Respondent: Smt. Kavitha Paramesh, C.A

Date of hearing : 03-11-2020 Date of Pronouncement : 06-11-2020 O R D E R Per Beena Pillai, Judicial Member

Present appeal has been filed by revenue against order dated 24/02/2020 passed by Ld. CIT(A)-6, Bangalore for assessment year 2016-17.

2.

Admittedly, the tax effect in this appeal by the revenue is less than Rs.50 lakhs. In view of the CBDT Circular No.17/2019 dated 8.08.2019, the revenue cannot file appeals before the Tribunal where the tax effect is less than Rs.50 lakhs. Since the tax effect in the present appeal is less than Rs.50 lakhs, this appeal of the revenue is liable to be dismissed as not maintainable. Accordingly, the appeal of the revenue is dismissed.

3.

In the result, the revenue’s appeal is dismissed.

Pronounced in the open court on this 6th Nov, 2020.

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