ASACIT, O/O ITO, WARD-2(1),, VISAKHAPATNAM vs. MOHANARAO VADDI, VISAKHAPATNAM

ITA 243/VIZ/2026Status: DisposedITAT Visakhapatnam17 July 2026AY 2020-216 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as the tax effect was below the monetary limit specified in the CBDT Circulars. The Revenue was granted liberty to point out any exceptions that might apply.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee contended that the tax effect involved in the appeal was below the monetary ceiling prescribed by CBDT Circulars. The Revenue's representative conceded that the tax effect was below the limit.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the tax effect is below the monetary limit prescribed by CBDT Circulars.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI RAVISH SOOD, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

For Respondent: Shri A.P. Babu, Sr. AR

PER RAVISH SOOD, JM:

The captioned appeal filed by the Revenue is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi (for short, “CIT(A)”), dated 22/01/2026, which in turn arise from the respective orders passed by the Assessing Officer (for short “AO”) under section 147 r.w.s

ITA 2

The order continues below.

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