INCOME-TAX OFFICER, NASHIK vs. SANJAY MANIKRAO SHEWALE, NASHIK

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ITA 1401/PUN/2017Status: DisposedITAT Pune13 January 2021AY 2012-132 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 as not maintainable, 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 before the ITAT against an order of the CIT(A) for Assessment Year 2012-13. The tax effect in the appeal was less than Rs. 50 lakhs.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the tax effect is below the threshold specified in CBDT Circular No. 17/2019.

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: 13.01.2021Pronounced: 13.01.2021

ORDER

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