DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), BANGALORE vs. SMT.ROHINI R MANOHAR, BANGALORE

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ITA 1433/BANG/2018Status: DisposedITAT Bangalore06 September 2019AY 2012-132 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 dismissed the Revenue's appeal based on CBDT Circular No. 17/2019, which stipulates that appeals with a tax effect below Rs. 50 lakhs should not be filed. This circular was also applicable to pending cases.

What were the facts?

The Revenue filed an appeal against an order passed by the CIT(A) concerning an assessment. The tax effect in the appeal was below Rs. 50 lakhs.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 153C,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “ A ” BENCH: BANGALORE

For Appellant: Shri C.H. Sundar Rao, CIT (D.R)
Hearing: 05.09.2019Pronounced: 06.09.2019

O R D E R

PER SHRI PAVAN KUMAR GADALE, JM :

1.

The Revenue has filed an appeal against the order of Commissioner of Income Tax (Appeals)-11, Bangalore passed u/s. 153C r.w.s. 143(3) and 250 of the Income Tax Act, 1961.

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 lakhs therefore covered by CBDT Circular No.17/2019 Dt.8.8.2019. We find as per the CBDT Circular No.17/2019 Dt.8.8.2019, no appeal shall be filed by the Revenue before the Tribunal where the

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