What did the Tribunal hold?

The Tribunal held that as per CBDT Circular No. 17/2019, appeals with a tax effect below Rs. 50 lakhs are not maintainable. Therefore, the revenue's appeal was dismissed.

The revenue filed an appeal before the ITAT against an order of the CIT(Appeals). The tax effect in the appeal was less than Rs. 50 lakhs.

What were the issues?

The primary issue was the maintainability of the revenue's appeal before the ITAT due to the tax effect being below the threshold specified by CBDT circular.

DCIT vs M/S Kirlosker Electric Company… | ITAT Bangalore 2020

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI A.K.GARODIA

For Appellant: Shri Manjeet Singh, Addl.CIT

For Respondent: Shri Sachin Mehta, CA

Appellant by : Shri Manjeet Singh, Addl.CIT Respondent by : Shri Sachin Mehta, CA. Date of hearing : 11-02-2020 Date of Pronouncement : 12-02-2020 O R D E R

Per N.V. Vasudevan, Vice President:

This appeal is by the revenue against the order dated 20.01.2016 of the CIT(Appeals)-12, Bangalore for the assessment year 2014-2015.

Admittedly, the tax effect in this appeal by the revenue is less 2. than Rs.50 lakhs. In view of the CBDT in Circular No.17/2019, dated 08.08.2019, the revenue cannot file appeals before the Tribunal where the tax effect is less than Rs.50 lakhs. Since the tax effect in the present appeal is less than Rs.50 lakhs, this appeal of the revenue is liable to be dismissed as not maintainable. Accordingly, the appeal of the revenue is dismissed.

In the result, the revenue’s appeal is dismissed. 3. Pronounced in the open court on this 12th day of February, 2020.

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE vs. M/S KIRLOSKER ELECTRIC COMPANY LIMITED, BANGALORE

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