ITAT Visakhapatnam Judgments — April 2019

The Tribunal held that a notice issued under Section 148 on a dead person is invalid and unenforceable. Consequently, the assessment order passed based on such a notice is also annulled.

The Tribunal condoned the delay in filing the Revenue's appeals. However, it held that the appeals were not maintainable due to the low tax effect as per the CBDT circular, and thus dismissed them.

The Tribunal held that additions made by the AO in the final assessment order, which were not part of the draft assessment order or approved by the Dispute Resolution Panel (DRP), were unsustainable. It also cancelled the interest levied under Section 234A as the revised return was considered valid.

The Tribunal held that as per the CBDT circular, appeals with a tax effect below Rs. 20 lakhs are not maintainable unless an exception is made. No such exception was made by the department.

The Tribunal held that as per CBDT Circular No. 03/2018, appeals with a tax effect below Rs. 20 lakhs are not maintainable before the ITAT, unless an exception is made out.

The Tribunal held that as per the CBDT circular, appeals with a tax effect below Rs. 20 lakhs are not maintainable unless an exception is made. No such exception was made by the department.

The Tribunal condoned the delay in filing the Revenue's appeals. However, it held that the appeals were not maintainable due to the low tax effect as per the CBDT circular, and thus dismissed them.