ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1), DAVANGERE vs. SRI D SUDHAKAR, CHALLAKERE

PDF · subscribers
ITA 1206/BANG/2019Status: DisposedITAT Bangalore08 November 2019AY 2010-113 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 condoned the delay in filing the appeal. However, it dismissed the appeal based on CBDT Circular No. 17/2019, which stipulates that no appeal should be filed where the tax effect is below Rs. 50 lakhs.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) with a delay of 12 days. The tax effect in the appeal was below Rs. 50 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable given the low tax effect and applicability of CBDT Circular No. 17/2019.

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, BANGALORE BENCHES “ B ” BENCH: BANGALORE

Before: SHRI B.R. BASKARAN & SHRI PAVAN KUMAR GADALE

For Appellant: Shri M. Vijay Kumar, Addl. CIT (D.R)
For Respondent: Shri V. Sreenivasan, Advocate
Hearing: 07.11.2019Pronounced: 08.11.2019

O R D E R

PER SHRI PAVAN KUMAR GADALE, JM :

1.

The Revenue has filed an appeal against the order of Commissioner of Income Tax (Appeals), Davangere passed u/s. 143(3) and 250 of the Income Tax Act, 1961. We find there is delay of 12 days in filing the appeal and on examination of condonation petition filed for delay in filing the appeal; we find Affidavit are reasonable and we condone the delay and admit the appeal.

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 Assessing Officer has raised a demand under Section 143(3) vide order dt.31.03.2016 of Rs.37,29,357 (excluding interest) which 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. 3. In the result, appeal of the Revenue is dismissed. Order pronounced in the open court on 8th Nov., 2019. Sd/- Sd/- (B.R. BASKARAN) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 08.11.2019. *Reddy GP

Recent GST High Court judgments

Search GST case law →