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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI JASON P BOAZ & SHRI PAVAN KUMAR GADALE
O R D E R Per Bench:
The above listed appeals at the instance of the Revenue are directed against the impugned combined orders passed by the respective Commissioner of Income Tax (Appeals)-VI, Bangalore, dated 11.01.2012 for Assessment Years 2001-02, 2002-03, 2004-05 and 2006-07.
In all the above appeals, it was brought to the notice of the Bench by Revenue that the tax effect pertaining to the amount disputed by the Revenue is less than the monetary limit of Rs. 20 lakh fixed by the CBDT in Circular No. 03/2018, , 411, 413 and 414/Bang/2012 Page 2 of 2 dated 11/07/2018, which is in supersession of its Circular No. 21/2015 dated 10/12/2015, in relation to filing of appeals before the Income Tax Appellate Tribunal. Taking into consideration the above, and also the fact that the CBDT Circular under reference applies retrospectively even to pending appeals, we hold that the above listed appeals filed by the Revenue are not maintainable and liable to be dismissed in limine.
In the result, the appeals of the Revenue for Assessment Years 2001-02, 2002- 03, 2004-05 and 2006-07 are dismissed. Registry is directed to inform the parties accordingly.
Order pronounced in the open court on this 2nd day of January, 2019.