DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), JABALPUR vs. SHUBH MOTORS PVT. LTD., JABALPUR

ITA 113/JAB/2018Status: DisposedITAT Jabalpur17 September 2020AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the tax effect of the appeals was below the prescribed monetary limit. Consequently, the Revenue's appeals were dismissed in limine as not maintainable.

What were the facts?

The Revenue filed appeals before the ITAT against orders of the CIT(A) which partly allowed the assessee's appeals. The tax effect of the Revenue's appeals was below the monetary threshold for filing appeals before the Tribunal.

What were the issues?

Whether the Revenue's appeals are maintainable before the Tribunal when the tax effect is below the prescribed monetary threshold.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SHRI NRS GANESAN&SHRI SANJAY ARORA

For Appellant: Shri Abhay Kumar Singh, CIT-DR
For Respondent: Shri Rahul Bardia, CA
Hearing: 17/09/2020Pronounced: 17/09/2020

Per Sanjay Arora, AM: This is set of two appeals by the Revenue for two consecutive years, being Assessment Years (AYs.) 2010-11 and 2011-12, agitating separate orders by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’ for short) of even date, i.e., 16.2.2018, partly allowing the assessee’s appeals contesting its’ assessments under section 153A of the Income Tax Act, 1961 (‘the Act’) for these years vide separate orders, both dated 28.3.2016. 2. At the very outset, it was fairly admitted by the ld. CIT-DR that the tax effect of the instant appeals by the Revenue is below Rs.50 lacs each, i.e., the extant threshold monetary limit

The order continues below.

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