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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI N.V. VASUDEVAN & SHRI INTURI RAMA RAO
Date of hearing : 13.11.2018 Date of Pronouncement : 16.11.2018 O R D E R
Per N.V. Vasudevan, Vice President
This appeal is by the revenue against the order dated 26.03.2018 of the CIT(Appeals), Davangere for the assessment year 2011-12.
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 16th day of November, 2018.