ITO, BANGALORE vs. M/S OUTSOURCE PARTNERS INTERNATIONAL PVT. LTD., BANGALORE

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ITA 916/BANG/2016Status: DisposedITAT Bangalore09 January 2019AY 2009-102 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The Tribunal dismissed the appeal as withdrawn. This was in accordance with CBDT instructions which preclude the department from filing appeals with a tax effect below a certain threshold.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(Appeals). The tax effect in the appeal was less than Rs. 20 lakhs.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the revenue due to low tax effect as per CBDT instructions.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SHRI PAVAN KUMAR GADALE

For Appellant: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru
For Respondent: Shri Sachin Mehta, CA
Hearing: 09.01.2019Pronounced: 09.01.2019

Date of hearing : 09.01.2019 Date of Pronouncement : 09.01.2019 O R D E R Per Chandra Poojari, Accountant Member

This appeal by the revenue is directed against the order of CIT(Appeals)-5, Bengaluru relating to assessment year 2009-10.

2.

At the time of hearing, the ld. DR submitted that the department wanted to withdraw this appeal as the tax effect in this appeal is less than Rs.20 lakhs as per CBDT instructions. According to CBDT Circular No. 3/2018 dated 11.07.2018, the department is precluded from filing this appeal, the tax effect being less than Rs.20 lakhs. Accordingly, this appeal is dismissed as withdrawn.

Pronounced in the open court on this 9th day of January, 2019.

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