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

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ITA 221/PAT/2018Status: DisposedITAT Patna19 September 2019AY 2012-137 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 enhanced monetary limits prescribed by CBDT Circular No. 17/2019 are applicable to pending appeals as well. Therefore, the appeal filed by the Revenue was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT, Patna Bench. 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 the enhanced monetary limits for filing departmental appeals under CBDT Circular No. 17/2019 are 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: 18/09/2019Pronounced: 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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