DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. MS. TRUSHA RAJESH PATEL, BANGALORE

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ITA 3327/BANG/2018Status: DisposedITAT Bangalore24 February 2020AY 2014-152 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 appeal filed by the Revenue was not maintainable due to the low tax effect. The CBDT circular regarding monetary limits applies retrospectively to pending appeals.

What were the facts?

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

What were the issues?

Maintainability of the appeal before the ITAT based on the tax effect and the applicability of CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI. CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri. Narendra Kumar J Jain, Advocate

ORDER

PER BEENA PILLAI, JUDICIAL MEMBER

1.

This appeal at the instance of the Revenue is directed against the orders passed by the Commissioner of Income Tax (Appeals), Bengaluru, dt. 03-09-2018 for Assessment Year 2014 – 15.

2.

The learned Departmental Representative for Revenue submits 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,

Page 2 of 2 ITA 3327/Bang/2018 A. Y : 2014 – 15 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In the result, the above appeal of the Revenue for Assessment Year 2014 – 15 is dismissed as withdrawn. Registry is directed to inform the parties accordingly.

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