DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, MANGALORE vs. SHRI MOHAMMED ARABI KUMBLA, MANGALORE

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ITA 1865/BANG/2017Status: DisposedITAT Bangalore20 December 2019AY 2011-122 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 noted that the tax effect in both appeals was below Rs. 50 lakhs. Following CBDT Circular No. 17/2019, which mandates no appeal filing for tax effects below Rs. 50 lakhs, the appeals were dismissed on maintainability.

What were the facts?

The revenue filed two appeals before the ITAT against orders of the CIT(Appeals). The appeals pertained to the assessment year 2011-12.

What were the issues?

The primary issue was the maintainability of the revenue's appeals before the Tribunal due to low tax effect, as per CBDT guidelines.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI B R BASKARAN & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Karuppusamy S.R., Addl.CIT(DR)(ITAT) Bengaluru
For Respondent: Shri S.V. Ravishankar, Advocate
Hearing: 19.12.2019Pronounced: 20.12.2019

Per Pavan Kumar Gadale, Judicial Member

1.

The revenue has filed these two appeals against the separate orders of CIT(Appeals), Panaji, Goa dated 30.06.2017 and 15.06.2017 respectively for the assessment year 2011-12 passed u/s. 143(3) r.w.s. 250 of the Income-tax Act, 1961 [the Act].

2.

At the time of hearing, it was brought to our notice that the tax effect in both these appeals is below Rs.50 lakhs and therefore covered by the CBDT Circular No.17/2019 dated 8.8.2019. We find that as per the CBDT Circular No.17/2019, no appeal shall be filed by the revenue before the Tribunal where the tax effect is below Rs.50 lakhs. Further, the CBDT Circular is also applicable to the pending cases. It is not disputed that the tax effect in these appeals are below Rs.50 lakhs. Accordingly, we dismiss the revenue’s appeals on maintainability and low tax effect.

3.

In the result the appeals of the revenue are dismissed.

Pronounced in the open court on this 20th day of December, 2019.

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