INCOME TAX OFFICER WARD-4(2)(2), BANGALORE vs. SRI K G NAGARAJA, BANGALORE

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ITA 569/BANG/2019Status: DisposedITAT Bangalore21 August 2019AY 2006-072 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 filed by the Revenue was not maintainable due to the low tax effect, as per the CBDT circular. The circular was applicable retrospectively to pending appeals.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2006-07. The tax effect in dispute was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

Whether the appeal filed by the Revenue is maintainable before the ITAT considering the monetary limit prescribed by the CBDT for filing appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH ‘ C ’

Before: SHRI N. V. VASUDEVAN & SHRI JASON P BOAZ

For Appellant: Dr. P. V. Pradeep Kumar, Addl. CIT (DR)(ITAT), Bengaluru

O R D E R Per Jason P Boaz, A.M. : This appeal at the instance of the Revenue is directed against the order passed by the Commissioner of Income Tax (Appeals)-9, Bangalore dt.25.01.2019 for Assessment Year 2006-07.

2.

The learned Departmental Representative for Revenue submitted that in this appeal, the tax effect pertaining to the amount disputed by . 569/Bang/2019 the Revenue is less than the monetary limit of Rs.50 lakhs fixed by the CBDT in Circular No.17/2019, dt.08.08.2019, which is issued in supersession of its Circular No.03/2018 dt.11.07.2018 and Amendment dt.20.08.2018, in relation to filing of appeals before the Income Tax Appellate Tribunal. Taking into consideration the above, and also the fact that the CBDT Circular under reference applies retrospectively even to pending appeals, we hold that the above listed appeal filed by the Revenue is not maintainable and liable to be dismissed in limine.

3.

In the result, Revenue’s appeal for Assessment Year 2006-07 is dismissed. Registry is directed to inform the parties accordingly.

Order pronounced in the open court on 21st August, 2019.

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