DCIT, BANGALORE vs. MR. SANJAY SHENOY, BANGALORE

PDF · subscribers
ITA 1221/BANG/2016Status: DisposedITAT Bangalore24 February 2020AY 2007-082 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 due to the CBDT circulars prescribing monetary limits for appeals. The circulars were applicable retrospectively to pending appeals.

What were the facts?

The Revenue filed appeals before the ITAT against an order passed by the CIT(A). The Departmental Representative submitted that the tax effect in these appeals did not exceed the monetary limit prescribed by CBDT circulars for filing appeals.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the ITAT in light of the monetary limits prescribed by CBDT circulars for filing appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH ‘ B ’

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

For Appellant: Shri. Shahnawaz Ul Rahman, JCIT (DR)(ITAT), Bengaluru
For Respondent: Shri. V. Srinivasan, Advocate
Hearing: 10.02.2020

O R D E R Per A. K. Garodia, A.M. : These two appeals at the instance of the Revenue are directed against a combined order passed by the Commissioner of Income Tax (Appeals)-1, Bengaluru, dt. 23.03.2016.

2.

The learned Departmental Representative for Revenue submitted that in this appeal, the tax effect pertaining to the amount disputed by the Revenue does not exceed 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 appeals filed by the Revenue are not maintainable and liable to be dismissed in limine.

3.

In the result, Revenue’s appeals for Assessment Year 2007-08 & 2008 – 09 are dismissed. Registry is directed to inform the parties accordingly. Order pronounced in the open court on the date mentioned on the caption page.

Recent GST High Court judgments

Search GST case law →