THE INCOME TAX OFFICER WARD-1, MANGALORE vs M/S. URSULINE FRANCISCAN CONGREGATION, MANGALORE

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI A. K. GARODIA & SHRI PAVAN KUMAR GADALE

For Appellant: Smt. Soumya Krishnamoorthy, Advocate

For Respondent: Shri. Sunil Kumar Agarwal, Addl. CIT, Smt. Soumya Krishnamoorthy, Advocate

Hearing: 25.11.2019

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment year : 2012-13 The Income Tax Officer (E), M/s. Ursuline Franciscan Congregation, Ward – 1, Somarpann, Deralakatte, Mangaluru. Vs. Mangaluru. PAN : AAATU 0491 M APPELLANT RESPONDENT Revenue by : Shri. Sunil Kumar Agarwal, Addl. CIT Assessee by : Smt. Soumya Krishnamoorthy, Advocate Date of hearing : 25.11.2019 Date of : 29.01.2020 Pronouncement O R D E R Per A. K. Garodia, AM

This appeal is filed by the Revenue and the same is directed against the order of learned CIT(A), Mangaluru, dated 13.03.2017, 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.

In the result, Revenue’s appeal for Assessment Year 2012-13 is dismissed.

THE INCOME TAX OFFICER WARD-1, MANGALORE vs. M/S. URSULINE FRANCISCAN CONGREGATION, MANGALORE