INCOME TAX OFFICER, TDS WARD - 3(3), BANGALORE vs. M/S. UAS EMPLOYEES HOUSE BUILDING CO - OPERATIVE SOCIETY LTD., BANGALORE

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ITA 537/BANG/2017Status: DisposedITAT Bangalore11 December 20172 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 noted that as per CBDT instructions, appeals with a tax effect below Rs. 10 lacs are not maintainable. Therefore, the revenue's appeal was dismissed on this ground.

What were the facts?

The revenue filed an appeal before the ITAT against the order of the CIT(A). The total tax effect in the appeal was Rs. 2.07 Lacs.

What were the issues?

Maintainability of revenue's appeal due to low tax effect as per CBDT instructions.

Which sections of the Income-tax Act were involved?

Section 201,Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI A.K. GARODIA & SHRI LALIT KUMAR

For Appellant: Shri Ravishankar, Advocate
For Respondent: Shri B. R. Ramesh, JCIT DR
Hearing: 11.12.2017Pronounced: 11.12.2017

Per Shri A.K. Garodia, Accountant Member

1.

This is revenue’s appeal directed against the order of ld. CIT (A) – 13, Bangalore dated 29.12.2016 for Assessment Year 2011 – 12.

2.

The revenue has raised several grounds but it is noted that the tax effect is only Rs. 1.50 Lacs in respect of demand raised u/s 201 (1) and Rs. 0.57 Lacs in respect of demand raised u/s 201 (1A) total Rs. 2.07 Lacs.

3.

The bench asked the learned DR of the revenue that as per the latest CBDT instructions, the revenue is not supposed to file any appeal before the tribunal if the tax effect is below Rs. 10 lacs. The bench pointed out that this appeal of revenue is not maintainable because of low tax effect. In reply, he had nothing to say.

4.

Accordingly, this appeal is dismissed because of low tax effect.

5.

In the result, the appeal filed by the revenue is dismissed.

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

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