ASSISTANT COMMISSIONER OF INCOME-TAX,CUIRCLE-1, NAGPUR vs. M/S. SHRI.SHRIKRISHNA SHANKAR JOG, NAGPUR

ITA 82/NAG/2011Status: DisposedITAT Nagpur25 March 2019AY 2007-084 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the tax effect being below the monetary limit prescribed by the CBDT circular. Consequently, the appeal was dismissed without going into the merits of the case.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee contended that the tax effect was below Rs. 20 lakhs, making the appeal non-maintainable as per CBDT Circular No. 03/2018. The Revenue's counsel conceded to this point.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the tax effect and the applicability of CBDT circulars regarding monetary limits for appeals.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI D. KARUNAKARA RAO, AM & SHRI VIKAS AWASTHY, JM

Hearing: 25.03.2019Pronounced: 25.03.2019

Heard together (2 matters)

ITA No.82/NAG/2011
C.O. No.05/NAG/2011

Read from the judgment's own cause title. This page is filed under one of them.

2 C.O. No.05/NAG/2011 PER D. KARUNAKARA RAO, AM: This appeal is filed by the Revenue against the order of CIT(A)-1, Nagpur dated 28.02.2011 for the Assessment Year 2007-08. The assessee has filed the Cross Objection against the appeal of the Revenue.

The order continues below.

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