INCOME TAX OFFICER, WARD- 6(3)(4), BENGALURU vs. SHRI. NARAYANA, BANGALORE

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ITA 1296/BANG/2019Status: DisposedITAT Bangalore29 May 2020AY 2015-162 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 held that the appeal filed by the Revenue was not maintainable due to the low tax effect, as per the CBDT circular. Therefore, the appeal was liable to be dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in dispute was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when the tax effect is below the monetary limit prescribed by the CBDT for filing appeals before the ITAT.

Which sections of the Income-tax Act were involved?

CBDT Circular No.17/2019

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH ‘ A ’

Before: SHRI A. K. GARODIA & SHRI PAVAN KUMAR GADALE

For Appellant: Shri. A. Ramesha, JCIT (DR)(ITAT), Bengaluru
For Respondent: Shri. S. V. Ravishankar, Advocate
Hearing: 02.03.2020

O R D E R Per A. K. Garodia, A.M. : This appeal at the instance of the Revenue is directed against the order passed by the Commissioner of Income Tax (Appeals), Bengaluru-6, Bengaluru, dt. 29.03.2019 for Assessment Year 2015-16.

2.

The learned Departmental Representative for Revenue submitted that in this appeal, the tax effect pertaining to the amount disputed by the Revenue is less than the monetary limit of Rs.50 lakhs fixed by the CBDT in Circular No.17/2019, dt.08.08.2019, which is in supersession of its Circular No.03/2018 dt.11.07.2018 and Amendment dated 20.08.2018, 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 above listed appeal filed by the Revenue is not maintainable and liable to be dismissed in limine.

3.

In the result, Revenue’s appeal is dismissed.

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