INCOME TAX OFFICER WARD-1(2), MANGALORE vs. SRI ROBERT MARTIZ, MANGALURU

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ITA 224/PAN/2018Status: DisposedITAT Panaji15 June 2022AY 2010-112 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 held that in view of CBDT Circular No. 17/2019 and its subsequent clarification, appeals with a low tax effect are not maintainable and are to be treated as withdrawn. Therefore, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect involved in the grounds raised by the Revenue was below Rs. 50 lakhs. The assessee did not appear.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when the tax effect is below the threshold prescribed by CBDT circulars for pending appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI

Before: SHRI C.M. GARG & SHRI GIRISH AGRAWAL

Hearing: 14.06.2022Pronounced: 15.06.2022

ORDER

PER C.M. GARG, JM:

1.

This appeal has been filed by the Revenue against the order of the CIT(A), Mangaluru, dated 22.03.2018 for assessment year 2010-11.

2.

None appeared on behalf of the assessee. The ld. DR, at the outset, conceded that the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs. Therefore, in view of the CBDT Circular No.17/2019 dated 8th August, 2019 and the subsequent clarification issued by the CBDT on 20th August, 2019 explaining that the said Circular is applicable to all pending appeals, the appeal filed by the Revenue is not maintainable and has to be treated as withdrawn.

3.

After hearing the ld. DR and on perusal of the record, we find that it is an undisputed fact that the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs, therefore, in view of the CBDT Circular No.17/2019 dated 8th August, 2019 and the subsequent clarification dated 20th August, 2019, vide F.No.279/Misc./M-93/2018-ITJ clarifying that the said Circular is applicable to all pending appeals, the appeal filed by the Revenue is not maintainable and has to be treated as withdrawn on account of low tax effect. Accordingly, the same is dismissed.

4.

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

Order pronounced in the open court on 15th June, 2022.

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