INCOME TAX OFFICER WARD-1(2), MANGALORE vs. SMT. FLORA MARTIZ, MANGALURU

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.

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is applicable to all pending appeals, the appeal filed by the Revenue is not maintainable and has to be treated as withdrawn.

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is applicable to all pending appeals, the appeal filed by the Revenue is not maintainable and has to be treated as withdrawn on account of low tax effect.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.

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