What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also noted to apply retrospectively to pending appeals.

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in dispute was below the monetary limit prescribed by CBDT circulars for filing appeals.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT when the tax effect is below the prescribed monetary limit by CBDT circulars.

ACIT vs M/S Confederation of Real Estate… | ITAT Bangalore 2020

Income Tax Appellate Tribunal, BANGALORE BENCH ‘ B ’

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

For Appellant: Shri Mukesh P Shet, C. A

For Respondent: Shri Shahnawazul Rahman, JCIT

Hearing: 12.02.2020

O R D E R Per A. K. Garodia, A.M. : This appeal at the instance of the Revenue is directed against the order passed by the CIT(A) – 1, Bengaluru, dt. 02.09.2016 for Assessment Year 2012 – 13.

The learned Departmental Representative for Revenue submitted that in this appeal, 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. 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 appeal filed by the Revenue is not maintainable and liable to be dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE vs. M/S CONFEDERATION OF REAL ESTATE DEVELOPERS ASSOCIATION, BANGALORE

What did the Tribunal hold?

What were the facts?

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