What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue without going into the merits of the case. This was based on the low tax effect, which fell below the enhanced monetary limits set by recent CBDT circulars for appeals to the Tribunal.

The Revenue filed an appeal before the ITAT against an order of the CIT(Appeal). The tax effect involved in the appeal was below the monetary limit prescribed by CBDT circulars for filing appeals.

What were the issues?

Whether the Revenue's appeal should be dismissed due to low tax effect as per CBDT circulars regarding monetary limits for filing appeals.

DCIT vs District Sports Complex Executive… | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Respondent: Shri S.P Walimbe

Hearing: 10.05.2021Pronounced: 10.05.2021

आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(Appeal)-3, Nashik. 4. The CIT-2, Nashik. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “ए” बेंच, 5. पुणे / DR, ITAT, “A” Bench, Pune. गार्ा फ़ाइल / Guard File. 6.

आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 10.05.2021 Sr.PS/PS 2 Draft placed before author 10.05.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

DEPUTY COMMISSIONER OF INCOME-TAX vs. DISTRICT SPORTS COMPLEX EXECUTIVE COMMITTEE, JALGAON

What did the Tribunal hold?

What were the facts?

What were the issues?

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