INCOME TAX OFFICER WARD-5(2)(3), BANGALORE vs. SHRI T P SHIHABUDDIN, BANGALORE

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ITA 1511/BANG/2018Status: DisposedITAT Bangalore12 July 2019AY 2010-112 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 it fell below the prescribed monetary limit. Therefore, the appeal was liable to be dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect of the disputed amount was Rs. 19,39,765/-, which was below the monetary limit of Rs. 20 lakhs for filing appeals as per CBDT circulars.

What were the issues?

The primary issue was whether the appeal filed by the Revenue was maintainable given the tax effect was below the CBDT's monetary limit for filing appeals before the ITAT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH ‘ A ’

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

For Appellant: Shri. C. H. Sundar Rao, CIT

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)-5, Bangalore dt.28.02.2018 for Assessment Year 2010-11.

2.

The learned Departmental Representative for Revenue filed a letter from the Assessing Officer (AO) dated 03.05.2019 stating that in this appeal, the tax effect pertaining to the amount disputed by the .1511/Bang/2018 Revenue; at Rs.19,39,765/- is less than the monetary limit of Rs.20 lakhs fixed by the CBDT in Circular No.03/2018, dt.11.07.2018, which is in supersession of its Circular No.21/2015 dt.10.12.2015, 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 2010-11 is dismissed. Registry is directed to inform the parties accordingly.

Order pronounced in the open court on 12th July, 2019.

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