INCOME TAX OFFICER WARD-1 , BIDAR vs SHAILENDRA KISHAN RAO , BIDAR

Income Tax Appellate Tribunal, “ C” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI JASON P BOAZ

For Appellant: Dr. P.V Pradeep Kumar, Addl. CIT

For Respondent: Shri Lakshmi G, C.A

Date of hearing : 10-12-2018 Date of Pronouncement : 21-12-2018 O R D E R

Per N.V. Vasudevan, Vice President

This is an appeal by the revenue against the order dated 29-06- 2018 of the CIT(Appeals), Gulbarga pertaining to assessment year 2015- 16.

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 21st day of December, 2018.

INCOME TAX OFFICER WARD-1 , BIDAR vs. SHAILENDRA KISHAN RAO , BIDAR