ITO, KOLAR vs. SRI. M. VEERABHADRAPPA, MALUR

ITA 305/BANG/2014Status: DisposedITAT Bangalore26 August 2015AY 2005-065 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as the tax effect was below the prescribed monetary limit. This decision was based on previous coordinate bench rulings and the objective of reducing litigation.

What were the facts?

The revenue filed an appeal before the ITAT. The tax effect involved in the appeal was less than the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

Whether an appeal filed by the revenue is maintainable when the tax effect is below the monetary limit prescribed by the CBDT, and if the revised monetary limit applies to appeals filed before its issuance.

Which sections of the Income-tax Act were involved?

Not Applicable

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Cases cited in this judgment(1)Show list

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

Before: SMT. ASHA VIJAYARAGHAVAN, JM (SMC)

For Appellant: Shri R.Chandrashekar, Advocate
For Respondent: Shri Sunil Kumar Agarwal, JCIT, Shri R.Chandrashekar, Advocate

PER SMT ASHA VIJAYARAGHAVAN, JM:

This appeal by the revenue is directed against the order of CIT(A)-

V, Bangalore dated 14-10-2013 for the assessment year 2005-06. 2. We have heard both sides and also perused the material on record.

3.

At the outset, it is observed that the tax effect involved in this appeal of the revenue is less than the monetary limit of Rs.4.00 lakhs

prescribed by the CBDT for filing the appeal before this Tribunal and the same therefore, is not maintainable. Although, the learned DR has not disputed the fact that the tax effect involved in this appeal of the revenue is less than Rs.4.00 lakhs, he has contended that the 2 ITA No.305(B)/2014 revised monetary limit of Rs.4.00 lakhs

The order continues below.

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