DCIT, CENTRAL CIRCLE-1, VISAKHAPATNAM vs. DATLA VIVEKANANDA RAJU, VISAKHAPATNAM

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ITA 65/VIZ/2025Status: DisposedITAT Visakhapatnam04 September 2025AY 2016-17Bench: SHRI DUVVURU RL REDDY, HON'BLE (Vice President), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)4 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 dismissed the Revenue's appeal for AY 2016-17 because the tax effect was below the monetary limit stipulated by CBDT Circular No. 17/2019, rendering it not maintainable. As a result, the assessee's Cross Objection also became infructuous and was consequently dismissed. The Department retains the liberty to file a Miscellaneous Application if exceptions to the circular apply.

What were the facts?

The Revenue filed an appeal against a CIT(A) order for Assessment Year 2016-17, originating from an assessment under Section 153A, while the assessee filed a Cross Objection. The Departmental Representative sought to withdraw the Revenue's appeal, citing that the tax effect was below Rs. 50 Lakhs, consistent with CBDT Circular No. 17/2019.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal due to low tax effect as per CBDT Circulars, and the consequent fate of the assessee's cross-objection.

Which sections of the Income-tax Act were involved?

Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE

For Respondent: Shri Badicala Yadagiri, CIT-
Hearing: 13/08/2025

Heard together (2 matters)

I.T.A. No. 65/Viz/2025
C.O. No. 15/Viz/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER DUVVURU RL REDDY, Vice President:

1.

The captioned appeal is filed by the Revenue against the order of the Ld. CIT(A), NFAC in DIN & Order No. ITBA/APL/S/250/2024-25/1070243295(1), dated 11/11/2024 arising out of the order passed U/s. 153A of the Income Tax Act, 1961 (the Act), dated 28/09/2021 for the AY 2016-17. The assessee has also filed the captioned Cross Objection.

2.

At the outset, the Ld. Departmental Representative submitted before us that the appeal filed by the Revenue may be permitted to be withdrawn as the tax effect involved in the case is below Rs.50 Lakhs. The Ld. AR did not object to the submission of the Ld. DR.

3.

The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lakhs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, the present appeal filed by the Revenue is not maintainable considering the low tax effect involved therein. It is ordered accordingly and the appeal of the Revenue is dismissed with a liberty to CO No. 15/Viz/2025 Datla Vivekananda Raju the Department to file a Miscellaneous Application before the Tribunal for recalling the order, if the requisite material is brought in to show that the appeal is protected by the exceptions prescribed in para-10 of the Circular dated 11.07.2018.

4.

In the result, appeal of the Revenue is dismissed.

5.

Since the Revenue’s appeal for the AY 2016-17 is dismissed as not maintainable considering the low tax effect, the adjudication of Cross Objection filed by the assessee for the AY 2016-17 becomes infructuous. Accordingly, the Cross Objection filed by the assessee is dismissed.

6.

In the result, appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is dismissed. Pronounced in the open Court on 04th September, 2025.

Sd/- Sd/- (एस बालाकृ�णन) (दु�वू� आर.एल रे�डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सद�य/ACCOUNTANT MEMBER उपा�य� /VICE PRESIDENT Dated :04/09/2025 OKK - SPS आदेश की �ितिलिप अ�ेिषत /Copy of the order forwarded to:- 1. �नधा�रती/ The Assessee – Datla Vivekananda Raju, 5th Floor, Direct Taxes Building, MVP Colony, Visakhapatnam, Andhra Pradesh-530017.

CO No. 15/Viz/2025 Datla Vivekananda Raju 2. राज�व/The Revenue – DCIT, Central Circle-1, Flat No. 302, MAP Hightide, Rushikonda, Madhurawada, Visakhapatnam, Andhra Pradesh- 530041. 3. The Principal Commissioner of Income Tax, 4.आयकर आयु�त (अपील)/ The Commissioner of Income Tax (Appeals), 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, �वशाखापटणम/ DR, ITAT, Visakhapatnam 6.गाड� फ़ाईल / Guard file आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

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