M/S FLINT GROUP INDIA PRIVATE LIMITED,BANGALORE vs. THE INCOME TAX OFFICER WARD-3(1)(2), BANGALORE

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ITA 3285/BANG/2018Status: DisposedITAT Bangalore29 November 2019AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the revenue is not maintainable due to low tax effect, as per the CBDT notification. The appeal was dismissed on this ground.

What were the facts?

The revenue filed an appeal against the CIT(A)'s order deleting the interest levied by the AO under Section 200A. The tax effect of the issue was below Rs. 50.00 Lakhs.

What were the issues?

Whether an appeal by the revenue is maintainable before the Tribunal when the tax effect is below the prescribed limit by CBDT instructions.

Which sections of the Income-tax Act were involved?

Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES : “A”, BANGALORE

Before: SHRI B.R.BASKARAN & SMT. BEENA PILLAI, JUDICAL MEMBER

For Appellant: Smt Shreya, L. CA
For Respondent: Shri Sunil Kumar Agrwal, Addl.CIT, Smt Shreya, L. CA

PER SMT BEENA PILLAI, JUDICIAL MEMBER:

1.

This appeal has been filed by the revenue against order of the Ld.CIT(A)-13, Bangalore dated 25.03.2019 for the Assessment Year 2017-18.

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