What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the low tax effect. The Learned DR of the Revenue could not provide any justification for filing the appeal.

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in the appeal was Rs. 271,970/-. The ITAT noted that as per CBDT instructions, appeals with a tax effect below Rs. 10 Lacs are not to be filed.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT given the low tax effect, in light of CBDT instructions.

ITO vs M/S.Shiva Pattina Souharda… | ITAT Bangalore 2018

Income Tax Appellate Tribunal, BANGALORE BENCH ‘SMC – C’, BANGALORE

Before: SHRI A.K.GARODIA, ACCOUNANT MEMBER

For Appellant: Shri Sachin Basavaraj Patil, C. A

For Respondent: Dr. G. Manoj Kumar, Addl. CIT DR

O R D E R PER A. K. GARODIA, A.M.:

This appeal is filed by the revenue which is directed against the order of CIT (A) – Davangere dated 29.09.2016 for A. Y. 2013 – 14.

At the very outset, it was pointed out by the bench that the tax effect in this appeal is Rs. 271,970/- only and as per the latest CBDT instructions, the revenue is not supposed to file an appeal before the tribunal if tax effect is less than Rs. 10 Lacs. The bench wanted to know as to how this appeal is maintainable because of low tax effect. In reply, Learned DR of the revenue had nothing to say and he simply supported the assessment order.

In view of the above discussion, this appeal of the revenue is dismissed as not maintainable on account of low tax effect.

In the result, the appeal of the revenue is dismissed.

Order pronounced in the open court on the date mentioned on the caption page.

INCOME TAX OFFICER, HAVERI vs. M/S.SHIVA PATTINA SOUHARDA SAHAKARI LTD., HAVERI

What did the Tribunal hold?

What were the facts?

What were the issues?

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