What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable due to low tax effect. Therefore, the appeal was dismissed on this preliminary ground.

The Revenue filed an appeal against the assessee's income tax assessment. The assessee's representative pointed out that the tax effect in the appeal was below the threshold for maintainability as per CBDT instructions.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the Tribunal due to a low tax effect, as per CBDT instructions.

DCIT vs M/S Autodesk India Pvt. Ltd. | ITAT Bangalore 2019

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI N. V. VASUDEVAN & SHRI ARUN KUMAR GARODIA

For Appellant: Smt. Tanmayee Rajkumar, Advocates

For Respondent: Smt. Vandana Sagar, CIT (DR)

Hearing: 26.08.2019Pronounced: 28.08.2019

O R D E R

Per Shri A. K. Garodia, Accountant Member

This appeal is filed by the revenue 2. At the very outset, Learned AR of the assessee submitted that out of total TP adjustment made by the AO of Rs. 550,24,304/-, such adjustment made in respect of Software Development Segment is of Rs. 61,29,962/- only and in this regard, our attention was drawn to page 23 of the order of TPO where the segment wise detail of Rs. 550,24,304/- is available. Thereafter, she pointed out that in the grounds raised

by the revenue, all grounds raised are regarding Software Development Segment only and therefore, the tax effect in the appeal of the revenue is below Rs. 50 Lacs and hence, this appeal is not maintainable because of low tax effect as per latest CBDT instructions. In reply, learned DR of the revenue had nothing to say. Accordingly, the appeal of the revenue is dismissed because of low tax effect.

DCIT, BANGALORE vs. M/S AUTODESK INDIA PVT. LTD., BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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