INCOME-TAX OFFICER, WARD - 1, JALNA vs. SMT. SUREKHA JITENDRA AGRAWAL, JALNA

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ITA 2943/PUN/2017Status: DisposedITAT Pune08 January 2021AY 2013-142 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue, citing CBDT Circular No. 17/2019 which sets a monetary limit for filing appeals. The issues raised were left open for future proceedings.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2013-14. The tax effect in the appeal was less than Rs. 50 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect is below the prescribed monetary limit as per CBDT circular.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM

Hearing: 08.01.2021Pronounced: 08.01.2021

ORDER

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