DCIT, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. VAMSEE KRISHNA KUPPANNAGARI, PARVATHIPURAM
Facts
The Revenue filed six appeals challenging the orders of the CIT(A) for various assessment years (2012-13 to 2018-19), while the assessee also filed Cross Objections against the same orders. All matters were clubbed for a consolidated hearing by the Tribunal.
Held
The Tribunal dismissed all six appeals filed by the Revenue, finding them non-maintainable due to a low tax effect (below Rs. 50 Lakhs), in accordance with CBDT Circular No. 17/2019. As a result, the assessee's Cross Objections became infructuous and were also dismissed.
Key Issues
Maintainability of Revenue's appeals before the Tribunal when the tax effect is below the monetary limit prescribed by CBDT Circular No. 17/2019, and the consequential fate of assessee's Cross Objections.
Sections Cited
147, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, VISAKHAPATNAM “DIVN” BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE
PER Bench:
The captioned appeals (I.T.A. Nos. 57, 58, 59, 60, 61 & 62/Viz/2025) are filed by the Revenue against the orders of the Learned Commissioner of Income Tax (Appeals)-3, Visakhapatnam and the details are as follows:
Sl ITA No. Asst. Date of DIN & Order No. Arising out of no Year order order U/s. 1. 57/Viz/2025 2013-14 26/11/2024 ITBA/APL/S/250/2024- 147 25/1070656240(1) 2. 58/Viz/2025 2012-13 26/11/2024 ITBA/APL/S/250/2024- 143(3) 25/1070656608(1) r.w.s 147 3. 59/Viz/2025 2014-15 26/11/2024 ITBA/APL/S/250/2024- 147 25/10706565521(1) 4. 60/Viz/2025 2015-16 26/11/2024 ITBA/APL/S/250/2024- 147 25/1070656354(1) 5. 61/Viz/2025 2016-17 26/11/2024 ITBA/APL/S/250/2024- 147 25/1070656473(1) 6. 62/Viz/2025 2018-19 27/11/2024 ITBA/APL/S/250/2024- 147 25/1070693116 (1)
The assessee has also raised Cross Objections (C.O. Nos.9, 10, 11, 12, 13 & 14/Viz/2025). Since the Revenue’s appeals and Cross Objections are connected and pertain to the same assessee, all these appeals and the COs are clubbed, heard together and disposed of in this consolidated order.
At the outset, the Ld. Departmental Representative submitted before us that all the six appeals filed by the Revenue may be permitted to be withdrawn as the tax effect involved in these cases is
3 below Rs.50 Lakhs. The Ld. AR did not object to the submission of the Ld. DR.
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 appeals filed by the Revenue are not maintainable considering the low tax effect involved therein. It is ordered accordingly and the appeals of the Revenue are dismissed with a liberty to 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.
In the result, all the six appeals of the Revenue are dismissed. 6. Since the Revenue’s appeals for the AYs 2013-14, 2012-13, 2014- 15, 2015-16, 2016-17 & 2018-19 are dismissed as not maintainable considering the low tax effect, the adjudication of Cross Objections filed by the assessee in the respective Assessment Years becomes infructuous. Accordingly, the Cross Objections filed by the assessee are dismissed. 7. In the result, appeals filed by the Revenue are dismissed and the Cross Objections filed by the assessee are dismissed.
Pronounced in the open Court on 08th April, 2025.
Sd/- Sd/- (S. BALAKRISHNAN ) (V. DURGA RAO) लेखा सद�य/ACCOUNTANT MEMBER �याियकसद�य/JUDICIAL MEMBER Dated :08/04/2025 OKK - SPS आदेश क� �ितिलिप अ�ेिषत/Copy of the order forwarded to:- िनधा�रती/ The Assessee – Vamsee Krishna Kuppannagari, 2-7-73, 1. Sri Venkateswara Colony, Rayagada Board, Pravathipuram, Andhra Pradesh – 535501. राज�व/The Revenue – DCIT, Central Circle-3, 5th Floor, Direct Taxes 2. Building, MVP Colony, Visakhapatnam, Andhra Pradesh-530017. 3. The Principal Commissioner of Income Tax, आयकर आयु� (अपील)/ The Commissioner of Income Tax 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, िवशाखापटणम/ DR, ITAT, 5. Visakhapatnam गाड� फ़ाईल / Guard file 6. आदेशानुसार / BY ORDER
Sr. Private Secretary ITAT, Visakhapatnam
