JOINT COMMISSIONER OF INCOME TAX LTU, BANGALORE vs. M/S HEWLETT PACKWARD INDIA SALES PVT LTD, BANGALORE

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ITA 220/BANG/2019Status: DisposedITAT Bangalore03 March 2020AY 2009-102 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 in view of CBDT Circular No. 17/2019, the revenue cannot file appeals before the Tribunal where the tax effect is less than Rs. 50 lakhs. Therefore, the appeal was dismissed as not maintainable.

What were the facts?

The revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT) for the assessment year 2009-10. 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 the tax effect being below the threshold specified by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI PRADIP KUMAR KEDIA

For Appellant: Smt. R. Premi, JCIT(DR)(ITAT), Bengaluru
For Respondent: Smt. G. Vaidehi, CA
Hearing: 03.03.2020Pronounced: 03.03.2020

Per N V Vasudevan, Vice President

1.

This appeal is by the revenue against the order dated 30.11.2018 of the CIT(Appeals)-5, Bangalore for the assessment year 2009-10.

2.

Admittedly, the tax effect in this appeal by the revenue is less than Rs.50 lakhs. In view of the CBDT in Circular No.17/2019, dated 08.08.2019, 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 3rd day of March, 2020.

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