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Income Tax Appellate Tribunal, BANGALORE BENCH ‘ C ’
Before: SHRI A. K. GARODIA & SHRI PAVAN KUMAR GADALE
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.
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.
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.