DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(2), BANGALORE vs. M/S. BALJESS HOTELS & REAL ESTATES PRIVATE LIMITED, BANGALORE

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ITA 2507/BANG/2019Status: DisposedITAT Bangalore18 February 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 Tribunal held that in view of CBDT Circular No. 17/2019, appeals with a tax effect below Rs. 50 lakhs are not maintainable. Therefore, the Revenue's appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(Appeals). The tax effect in the appeal was less than Rs. 50 lakhs.

What were the issues?

Maintainability of the Revenue's appeal before the ITAT due to low tax effect.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI B.R. BASKARAN

For Appellant: Shri R.B. Krishna, Advocate
For Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru, Shri R.B. Krishna, Advocate
Hearing: 18.02.2020Pronounced: 18.02.2020

Heard together (2 matters)

CO No.4/Bang/2020
ITA No.2507/Bang/2019

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R

Per N.V. Vasudevan, Vice President

1.

This appeal is by the revenue against the order dated 30.9.2019 of the CIT(Appeals)-I, Bengaluru for the 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 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. The CO by the assessee was not pressed and the same is dismissed.

3.

In the result, the revenue’s appeal and the CO by the assessee are dismissed.

Pronounced in the open court on this 18th day of February, 2020.

Sd/- Sd/- ( B R BASKARAN ) ( N.V. VASUDEVAN) ACCOUNTANT MEMBER VICE PRESIDENT Bangalore, Dated, the 18th February, 2020.

/ Desai Smurthy /

CO No.4/Bang/2020 Page 3 of 3

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