ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 6(3)(1), BANGALORE vs. SRI. M. KIRAN KUMAR, BANGALORE

PDF · subscribers
ITA 1312/BANG/2019Status: DisposedITAT Bangalore19 November 2019AY 2015-162 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 was not maintainable due to low tax effect as per the CBDT circular. The circular is also applicable to pending cases.

What were the facts?

The Revenue filed an appeal against the order of the CIT(Appeals). The tax effect in the appeal was below Rs. 50 lakhs, which is the threshold specified by CBDT Circular No. 17/2019.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect is below the threshold specified by the CBDT circular.

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, BENGALURU

For Appellant: Smt. R.Premi, JCIT(DR(
For Respondent: Shri V.Srinivasan, Advocate
Hearing: 18/11/2019Pronounced: 19/11/2019

O R D E R

Per PAVAN KUMAR GADALE, JM :

1.

The Revenue has filed an appeal against the order of Commissioner of Income Tax (Appeals), Bangalore-6, Bangalore passed u/s. 143(3) and 250 of the Income Tax Act, 1961.

2.

At the time of hearing, it was brought to the knowledge of the Bench the tax effect in the appeal is below Rs.50 lakhs therefore covered by CBDT Circular No.17/2019 Dt.8.8.2019. We find as per the CBDT Circular No.17/2019 Dt.8.8.2019, no appeal shall be filed by the Revenue before the Tribunal where the tax effect is below Rs.50 lakhs. In the present case, the Page 2 of 2 Assessing Officer has raised a demand under Section 143(3) vide order dt.13.12.2017 of Rs.36,84,517/- (excluding interestwhich is not disputed and the learned CIT (Appeals) has granted relief. Further the Circular of the CBDT is also applicable to the pending cases. Accordingly, the tax demand raised by the Revenue authorities is below Rs.50 lakhs and circular is applicable to the pending appeals. Hence, we dismiss the Revenue’s appeal on maintainability and low tax effect.

Order pronounced in the open court on 19th November, 2019.

Recent GST High Court judgments

Search GST case law →