INCOME TAX OFFICER, WARD - 5(2)(1), BANGALORE vs. SHRI. DODBALLAPUR VENUEOPALAIAH BHARAT, BANGALORE

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ITA 1279/BANG/2019Status: DisposedITAT Bangalore20 February 2020AY 2014-153 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 the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit prescribed by the CBDT circulars. The circulars were also held to apply retrospectively to pending appeals.

What were the facts?

The Revenue filed two appeals before the ITAT against the orders of the CIT(A) for AY 2014-15, one in quantum and one in penalty proceedings. The assessee did not appear for the hearing.

What were the issues?

Maintainability of Revenue's appeals before the ITAT due to low tax effect and retrospective applicability of CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH ‘ C ’

Before: SHRI A. K. GARODIA & SHRI PAVAN KUMAR GADALE

For Respondent: Smt. R. Premi, JCIT DR

O R D E R Per Bench : These two appeals are filed by the revenue and these are directed against two separate orders of learned CIT (A) – 5 Bengaluru both dated 25.03.2019 for the same A. Y. i.e. A. Y. 2014 – 15. Out of these two appeals, one appeal is in quantum proceedings and the second appeal is in penalty proceedings u/s 271 (1) (c). Both appeals were heard together and are being disposed of by way of this common order for the sake of convenience.

2.

None appeared on behalf of the assessee but the learned Departmental Representative for Revenue submitted that in each of these two appeals, the tax effect pertaining to the amount disputed by the Revenue is less than 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. Hence, these appeals were heard ex parte qua the assessee and 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.

3.

In the result, both of the Revenue’s appeals are dismissed.

Order pronounced in the open court on the date mentioned on the caption page.

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