What did the Tribunal hold?

The Tribunal held that as per the CBDT circulars, appeals with a tax effect below a certain limit are not maintainable. The revenue did not raise any objection to this submission.

The revenue filed an appeal before the ITAT against the order of the CIT(A). The assessee's counsel submitted that the tax effect was below Rs. 50 lakhs, making the appeal not maintainable as per CBDT circulars.

What were the issues?

The primary issue was the maintainability of the revenue's appeal before the ITAT based on the tax effect involved, in light of prevailing CBDT circulars.

ITO vs Smt. Bikkina Savitri Devi… | ITAT Visakhapatnam 2022

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE

For Appellant: Shri K.Hari Prasad, AR

Hearing: 10.02.2022Pronounced: 16.02.2022

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)-10, Hyderabad dated 10.07.2019 for the Assessment Year (A.Y.)2015-16.

Smt. Bikkina Savitri Devi, Samalkota

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.

In the result, the appeal of the revenue is dismissed as withdrawn.

Order pronounced in the open court on 16th February, 2022.

Sd/- Sd/- (एस बालाकृष्णन) (दुव्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER Dated :16 .02.2022 L.Rama, SPS

Smt. Bikkina Savitri Devi, Samalkota

आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. रधजस्व/The Revenue – Income Tax Officer, (International Taxation), Kakinada 2. ननधधाऩरती/ The Assessee– Smt.Bikkina Savitri Devi, C/ Sri Yarlagadda Ravi Chandra Prasad, 9-6-11, Gollavari Street, Samalkot 3. आयकर आयुक्त (IT &TP)/ The Commissioner of Income Tax (IT &TP), Hyderabad 4. आयकर आयुक्त (अपील)/ The Commissioner of Income Tax (Appeals)-10, Hyderabad 5. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम DR,ITAT, / Visakhapatnam 6.गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), KAKINADA vs. SMT. BIKKINA SAVITRI DEVI, SAMALKOT

What did the Tribunal hold?

What were the facts?

What were the issues?

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