DCIT, CIRCLE-1, PATNA vs. M/S ALKEM LABORATORIES LTD, PATNA

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ITA 220/PAT/2018Status: DisposedITAT Patna19 September 2019AY 2011-127 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 due to the tax effect being below the prescribed monetary limit. The Tribunal followed the CBDT circular which stated that appeals with a tax effect below the specified limit should not be filed or should be withdrawn.

What were the facts?

The Revenue filed an appeal before the ITAT, Patna, against an order of the CIT(A). The tax effect in the appeal was less than Rs. 50 lakhs, which is the enhanced monetary limit for filing appeals as per CBDT Circular No. 17/2019.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when the tax effect is below the monetary limit prescribed by CBDT circulars, and if the amended circular applies 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: 18/09/2019Pronounced: 19/09/2019

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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