ACIT, CIRCLE-4(1), PATNA vs. M/S PRACHI CONSTRUCTION, PATNA

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ITA 133/PAT/2018Status: DisposedITAT Patna19 September 2019AY 2007-087 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable as the tax effect was below the enhanced monetary limit specified in CBDT Circular No. 17/2019. The circular was held to be applicable to pending appeals as well.

What were the facts?

The Revenue filed an appeal before the ITAT, but the tax effect was less than the monetary limit prescribed by CBDT Circular No. 17/2019. The assessee argued that the appeal was not maintainable due to the low tax effect.

What were the issues?

Whether CBDT Circular No. 17/2019, enhancing monetary limits for filing appeals, is applicable to pending appeals.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

Before: SHRI CHANDRA MOHAN GARG, JM & SHRI L.P. SAHU, AM

Hearing: 18/09/2019

per the amendment carried out by the CBDT in Circular No.17/2019,

dated 8th August, 2019, or any of the conditions etc. as available in the

amended para 10 of Circular No.3/2018, dated 20th August, 2018.

Accordingly, the appeal of the Revenue deserves to be dismissed.

11.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on 19 /09/2019.

Sd/- Sd/- (C.M.GARG) (L.P.SAHU) �या�यक सद�य / JUDICIAL MEMBER लेखा सद�य / ACCOUNTANT MEMBER पटना /Patna; �दनांक Dated :19/09/2019 S.Sinha. (PS) आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant- 1. ��यथ� / The Respondent- 2. 3. आयकर आयु�(अपील) / The CIT(A), आयकर आयु�त / CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पटना / DR, 5. ITAT, Patna गाड� फाईल / Guard file. 6. स�या�पत ��त //True Copy// आदेशानुसार/ BY ORDER,

(Senior Private Secretary) आयकर अपील�य अ�धकरण, पटना / ITAT, Patna

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