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

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

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].

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.

In the result the appeals of the revenue are dismissed.

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

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