DCIT, BANGALORE vs M/S XAVIER INSTITUTE OF MANAGEMENT AND ENTREPREENEURSHIP, BANGALORE

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI A. K. GARODIA

For Appellant: Shri S. Tamil Selvam, Jt.CIT (DR)

For Respondent: Dr. N. Suresh, CA

Hearing: 14.01.2020Pronounced: 14.01.2020

Date of hearing : 14.01.2020 Date of Pronouncement : 14.01.2020 O R D E R

Per N.V. Vasudevan, Vice President

This appeal is by the revenue against the order dated 20.01.2016 of the CIT(Appeals)-14, LTU, Bangalore for the assessment year 2011-2012.

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.

In the result, the revenue’s appeal is dismissed.

Pronounced in the open court on this 14th day of January, 2020.

DCIT, BANGALORE vs. M/S XAVIER INSTITUTE OF MANAGEMENT AND ENTREPREENEURSHIP, BANGALORE