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

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ITA 2481/BANG/2018Status: DisposedITAT Bangalore21 December 2018AY 2015-162 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 held that as per CBDT Circular No. 3/2018, appeals with a tax effect below Rs. 20 lakhs are not maintainable before the Tribunal. Therefore, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT) for the assessment year 2015-16. The tax effect in this appeal was less than Rs. 20 lakhs.

What were the issues?

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

AI-generated summary — verify with the full judgment below

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

1.

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.

2.

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.

3.

In the result, the revenue’s appeal is dismissed.

Pronounced in the open court on this 21st day of December, 2018.

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