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

PER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER 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,

ITA No.3419(B)/2018 2 covered by CBDT Circular No.17/2019 dated 08-08-2019. We find as per the CBDT Circular No.17/2019 dated 08-08-2019, no appeal shall be filed by Revenue before the Tribunal where the tax effect is below Rs.50.00 lakhs. In the present case, the ld.AR filed letter and order giving effect to the CIT(A)’s order disclosing the relief granted by the ld.CIT(A) where the tax effect is below Rs.50.00 lakhs, which is not disputed by the ld.DR. Further, the Circular of the CBDT is also applicable to the pending cases. Accordingly, the tax demand raised by the Revenue authorities is below Rs.50.00 lakhs and Circular is applicable to the pending appeals. Hence, we dismiss the Revenue’s appeal on maintainability and low tax effect. 3. In the result, the appeal filed by the revenue is dismissed. Order pronounced in the open court on 13-09-2019 Sd/- Sd/- (A.K.GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13-09-2019 *am Copy of the Order forwarded to: 1.Appellant; 2.Respondent; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.Guard File

By Order Asst. Registrar

ITA No.3419(B)/2018 3