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2019 Supreme(Online)(ITAT) 198

INCOME TAX APPELLATE TRIBUNAL (BANGALORE BENCH)
ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4) BANGALORE – Appellant
Versus
SRI. E RAMANA REDDY BANGALORE – Respondent


IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos. 1832 to 1838/Bang/2017 (Assessment Years 2009-10 to 2015-16)

The Assistant Commissioner of Income-tax, Central Circle – 2(4), Bangalore. Vs. Shri. E. Ramana Reddy, No.10, Sri Ramanjaneya Nilaya, 32nd Main, 5th Cross, Dollars Colony, BTM 1st Stage, Bangalore – 560 068. PAN : ABOPR 2085 B
APPELLANT RESPONDENT
Revenue by : Shri. R. N. Siddappaji, Addl. CIT Assessee/C.O. by : Shri. V. Srinivasan, Advocate Date of hearing : 10/01/2019 Date of pronouncement : 11/01/2019

O R D E R

Per Bench These are seven appeals filed by the Revenue against the common order dated

29.06.2017 relating to assessment years 2009-10 to 2015-16. When these appeals were taken up for hearing, it was submitted that the tax effect involved in these seven appeals was less than Rs.20 lakhs and, therefore, these appeals by the Revenue have to be dismissed as not maintainable in view of the CBDT Circular No.3/2018 dated 11.07.2018.

2.1 The ld DR however submitted para 5 of the aforesaid Circular No.3/2018 dated

11.07.2018 which reads as follows:-

"5. T

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