What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable due to the low tax effect, following the CBDT circular. Consequently, the assessee's cross-objections were also dismissed as infructuous.

The Revenue filed an appeal against the CIT(A) order, and the assessee filed cross-objections. The assessee's counsel submitted that the tax effect was below Rs. 50 lakhs, making the appeal not maintainable as per CBDT circular.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the tax effect, as per CBDT circulars.

ITO vs Murali Krishna Yerupally… | ITAT Visakhapatnam 2022

Income Tax Appellate Tribunal, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM

Before: SHRI DUVVURU RL REDDY, HON’BLE

Hearing: 21.11.2022Pronounced: 21.12.2022

आदेश /O R D E R

Per Shri Duvvuru RL Reddy, Judicial Member :

This appeal is filed by the revenue against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC) in DIN & Order No.ITBA/NFAC/S/250/2022-

CO No.20/Viz/2022, A.Y.2014-15 Murali Krishna Yerupally, Srikakulam 23/1043558080(1) dated 24.06.2022 for the Assessment Year (A.Y.) 2017-18 and cross objections are filed by the assessee.

When this appeal is taken up for hearing, the Ld. Counsel for the assessee has submitted that the tax effect involved in this appeal is below Rs.50 lakhs. As per the latest circular No.17/2019, dated 08.08.2019 of CBDT, which is in supersession of its Circular No.3/2018 dated 11.07.2018, in relation to filing of appeals before the Income Tax Appellate Tribunal, the appeals filed by the revenue are not maintainable. The Ld. D.R. has not raised any objection. In view of the above, the appeal filed by the revenue is not maintainable. Hence, the same is dismissed with a liberty to revenue to file Miscellaneous Application to recall the order in case the tax effect involved is more than the limit prescribed as per the circular or the case is covered by any of the exceptions in the circular.

Since the appeal of the revenue is dismissed, the cross objections filed by the assessee become infructuous, hence, dismissed.

In the result, the appeal of the revenue as well as the cross objections of the assessee are dismissed.

CO No.20/Viz/2022, A.Y.2014-15 Murali Krishna Yerupally, Srikakulam

Order pronounced in the open court on 21st December, 2022.

Sd/- (दुव्वूरु आर.एल रेड्डी) (DUVVURU RL REDDY) न्याधयक सदस्य/JUDICIAL MEMBER Dated : 21.12.2022 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. रधजस्व/The Revenue –Income Tax Officer, Ward-1, Srikakulam 2. निर्धाऩरती/ The Assessee– Shri Murali Krishna Yerupally, Head Constable (HY-1542), Kasibugga Police Station, Palasa, Srikakulam 3. The Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. 4. नवभधगीय प्रनतनिनर्, आयकर अपीलीय अनर्करण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 6.गधर्ा फ़धईल / Guard file आदेशधिुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

INCOME TAX OFFICER, WARD-1, SRIKAKULAM vs. MURALI KRISHNA YERUPALLY, SRIKAKULAM

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments