INCOME TAX OFFICER WARD-6(3)(1), BANGALORE vs SMT R SAVITHA , BANGALORE

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

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

For Appellant: Shri Ravi Kiran, C.A

For Respondent: Shri Ravi Kiran, C.A

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by revenue against order dated 25/07/2018 passed by Ld.CIT(A)-6, Bangalore for assessment year 2014-15. 2. At the outset, Ld.AR submitted that the tax effect involved in the appeal is less than 50 Lacs and therefore the appeal filed by revenue is not maintainable. He placed reliance on Circular No. 17/2019 dated 08/08/2019 issued by CBDT.

Ld.Sr.DR could not controvert submissions advanced by Ld.AR.

We have perused submissions advanced by both sides in light of records placed before us. 5. Admittedly, tax effect in issue raised by revenue is less than Rs.50Lacs and, present appeal therefore falls below monetary limit for revenue to prefer appeal before this Tribunal. Accordingly, we dismiss the appeal filed by revenue is non- maintainable due to low tax effect. In the result appeal filed by revenue stands dismissed. Order pronounced in the open court on 18th Sept, 2020

INCOME TAX OFFICER WARD-6(3)(1), BANGALORE vs. SMT R SAVITHA , BANGALORE