ASSTT. CIT, CENTRAL CIRCLE 1(3), NAGPUR vs. SMT.SAROJ RAMESH RANDER, NAGPUR

ITA 137/NAG/2018Status: DisposedITAT Nagpur25 March 2019AY 2010-20114 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal without going into the merits of the case. This was based on the CBDT Circular No. 3/2018, which raised the monetary limit for filing appeals by the Department to Rs. 20 lakhs.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order deleting an addition made on account of trading in land. The tax effect involved in the appeal was less than Rs. 20 lakhs.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed due to low tax effect as per the prevailing CBDT circular.

Which sections of the Income-tax Act were involved?

Not explicitly mentioned in the provided text, but the decision is based on CBDT Circular No. 3/2018.

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

For Appellant: Shri Vijay Chandak
For Respondent: Shri R.K. Baral

PER VIKAS AWASTHY, JM :

The appeal has been filed by the Revenue against the order of Commissioner of Income Tax (Appeals)-3, Nagpur dated 26-03-2018 for the assessment year 2010-11. 2. Shri Vijay Chandak appearing on behalf of the assessee submitted at the outset that the appeal by Revenue is liable to be dismissed on account of low tax effect in terms of recent CBDT Circular No. 3/2018, dated 11-07-2018. 3.

The order continues below.

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