THE DCIT, CIRCLE-2(2), AHMEDABAD vs. SARAL REALITY, AHMEDABAD

ITA 1368/AHD/2019Status: DisposedITAT Ahmedabad17 November 2021AY 2012-133 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 held that the appeal was not maintainable due to CBDT Circular No. 17 of 2019, which enhanced the monetary limit for Revenue appeals. The appeal was dismissed based on low tax effect.

What were the facts?

The Revenue appealed the CIT(A)'s deletion of a disallowance of parking deposit. The assessee did not appear for the hearing.

What were the issues?

Whether the Revenue's appeal is maintainable in light of the revised monetary limits prescribed by CBDT Circular No. 17 of 2019.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI WASEEM AHMED

Hearing: 10/11/2021Pronounced: 17/11/2021

आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु� ( ) / The CIT(A)- अपील 5. िवभागीय �ितिनिध , /DR,ITAT, Ahmedabad, अिधकरण अपीलीय आयकर 6. गाड� फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY

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