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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI N.V. VASUDEVAN & SHRI B.R. BASKARAN
Date of hearing : 21.01.2019 Date of Pronouncement : 13.02.2019 O R D E R
Per N.V. Vasudevan, Vice President
This appeal is by the revenue against the order dated 29.02.2016 of the CIT(Appeals)-5, Bengaluru, for the assessment year 2011-12.
Admittedly, the tax effect in this appeal by the revenue is less than Rs.20 lakhs. In view of the CBDT Circular No.3/2018 dated 11.07.2018, the revenue cannot file appeals before the Tribunal where the tax effect is less than Rs.20 lakhs. Since the tax effect in the present appeal is less than Rs.20 lakhs, this appeal of the revenue is liable to be dismissed as not maintainable. Accordingly, the appeal of the revenue is dismissed.
In the result, the revenue’s appeal is dismissed.
Pronounced in the open court on this 13th day of February, 2019.