ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-6(3)(1), BANGALORE vs SHRI SANJAY SHENOY , BANGALORE

Income Tax Appellate Tribunal, BANGALORE BENCH ‘ B ’

Before: SHRI A. K. GARODIA & SMT. BEENA PILLAI

For Appellant: Shri. Shahnawaz Ul Rahman, JCIT (DR)(ITAT), Bengaluru

For Respondent: Shri. V. Srinivasan, Advocate

Hearing: 10.02.2020

O R D E R Per A. K. Garodia, A.M. : These two appeals at the instance of the Revenue are directed against a combined order passed by the Commissioner of Income Tax (Appeals)-1, Bengaluru, dt. 23.03.2016.

The learned Departmental Representative for Revenue submitted that in this appeal, the tax effect pertaining to the amount disputed by the Revenue does not exceed 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 appeals filed by the Revenue are not maintainable and liable to be dismissed in limine.

In the result, Revenue’s appeals for Assessment Year 2007-08 & 2008 – 09 are dismissed. Registry is directed to inform the parties accordingly. Order pronounced in the open court on the date mentioned on the caption page.

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-6(3)(1), BANGALORE vs. SHRI SANJAY SHENOY , BANGALORE