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

PDF · subscribers
ITA 767/BANG/2016Status: DisposedITAT Bangalore14 January 2020AY 2011-122 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, the revenue cannot file appeals before the Tribunal where the tax effect is less than Rs. 50 lakhs. Therefore, the appeal was dismissed.

What were the facts?

The revenue filed an appeal before the ITAT against an order of the CIT(Appeals) for the assessment year 2011-2012. The tax effect in this appeal was less than Rs. 50 lakhs.

What were the issues?

Maintainability of revenue's appeal before the ITAT when the tax effect is below the prescribed monetary limit.

AI-generated summary — verify with the full judgment below

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

1.

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.

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 14th day of January, 2020.

Recent GST High Court judgments

Search GST case law →