DCIT vs SRI. I. ABDUL SALAM,

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI INTURI RAMA RAO

For Appellant: Shri S.V Ravishankar, Advocate

For Respondent: Shri Dilip, Advocate Jr. Standing Counsel to Shri K.V, Shri S.V Ravishankar, Advocate

Date of hearing : 14-11-2018 Date of Pronouncement : 16-11-2018 O R D E R Per Bench This appeal is filed by the revenue against the order dated 20th March, 2013 of the CIT(Appeals), Mysore pertaining to assessment year 2004-05. The assessee has filed Cross- objection against the very same order of the CIT(A).

Admittedly, the tax effect in this appeal by the revenue is 2. less than Rs.20 lakhs. In view of the CBDT Circular No.3/2018 dated 11.07.2018, the revenue cannot file appeal 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 view of the dismissal of the Revenue’s appeal, the 3. Cross-objection is also dismissed as infructuous.

In the result, the revenue’s appeal and the Cross- 4. objection of the assessee are dismissed.

Pronounced in the open court on this 16th day of November, 2018.

DCIT vs. SRI. I. ABDUL SALAM,