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

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ITA 1420/BANG/2017Status: DisposedITAT Bangalore29 January 2020AY 2012-132 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, as per the CBDT circular. Therefore, the appeal was liable to be dismissed.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2012-13. The tax effect in the disputed amount was below the monetary limit set by the CBDT for filing appeals.

What were the issues?

Whether the appeal filed by the Revenue is maintainable considering the monetary limit for tax effect stipulated by the CBDT.

Which sections of the Income-tax Act were involved?

CBDT Circular No.17/2019

AI-generated summary — verify with the full judgment below

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.

2.

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.

3.

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

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