CNTRAL CIRCLE-2(2)KOLKATA, KOLKATA vs. VIVEK MUNDRA, KOLKATA

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ITA 894/KOL/2023Status: DisposedITAT Kolkata31 October 2023AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. However, it treated the appeal as withdrawn/not pressed due to low tax effect as per CBDT Circular No. 17/2019 and dismissed it.

What were the facts?

The Revenue filed an appeal before the ITAT which was found to be time-barred by 161 days. The assessee contended that the tax effect was below the monetary limit prescribed by CBDT for filing appeals.

What were the issues?

Whether the Revenue's appeal should be admitted despite being time-barred and whether it should be dismissed due to low tax effect as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: DR. MANISH BORAD & SONJOY SARMA

For Appellant: Smt. Priyanka
For Respondent: Smt. Priyanka

order

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