DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE vs. SMT.ALKA DEV, BANGALORE

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ITA 3419/BANG/2018Status: DisposedITAT Bangalore13 September 2019AY 2013-143 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 was not maintainable due to low tax effect, as per CBDT Circular No. 17/2019. This circular is applicable to pending cases as well.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in the appeal was below Rs. 50.00 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT when the tax effect is below the threshold specified by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES : “C”, BANGALORE

Before: SHRI A.K.GARODIA & SHRI PAVAN KUMAR GADALE, JUDICAL MEMBER

For Appellant: Shri Nitish Ranjan, CA
For Respondent: Smt. R.Premi, JCIT, Shri Nitish Ranjan, CA

PER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER

1.

This appeal has been filed by the Revenue against order of the Ld.CIT(A)-2, Bangalore dated 29.02.2016 for the Assessment Year 2013-14.

2.

At the time of hearing, it was brought to the knowledge of the Bench the tax effect in the appeal is below Rs.50.00 lakhs therefore,

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