At, Income Tax Appellate Tribunal Bangalore
By, THE HONOURABLE MR. JASON P. BOAZ
By, ACCOUNTANT MEMBER & THE HONOURABLE MR. LALIET KUMAR
By, JUDICIAL MEMBER
For the Appellant: Dr. P. V. Pradeep Kumar, Addl. CIT (D.R). For the Respondent: B. Chattaraj, Advocate.
Jason P Boaz, A.M.:
1. This appeal at the instance of the Revenue is directed against the order passed by the Commissioner of Income Tax (Appeals)-6, Bangalore dt.30.11.2017 for Assessment Year 2012-13.
2. In the above appeal, the tax effect pertaining to the amount disputed by the Revenue is less than the monetary limit of Rs.20 lakhs fixed by the CBDT in Circular No.03/2018, dt.11.7.2018, which is issued in supersession of its Circular No.21/2015 dt.10.12.2015, in relation to filing of appeals before the Income Tax Appellate Tribunal. Taking into consideration of the above, and also the fact that the CBDT Circular under reference applies retrospectively even to pending appeals, we hold that the above appeal filed by the Revenue is not maintainable and liable to be dismissed in limine.
3. In the result, Revenue's appeal for A
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ssessment Year 2012-13 is dismissed. Registry is directed to inform the parties accordingly.