ITO, WARD-5(3), PATNA vs. NANDU KUMAR, PATNA

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ITA 257/PAT/2018Status: DisposedITAT Patna12 September 2019AY 2015-168 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 was not maintainable due to the low tax effect, as per the CBDT circular. The circular's enhanced monetary limits were applicable to pending appeals.

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 did not appear for the hearing.

What were the issues?

Whether the enhanced monetary limits for filing appeals by the Revenue, as per 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: 16/09/2019Pronounced: 18/09/2019

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, ITAT, Patna 5. गाड� फाईल / Guard file. 6.

स�या�पत ��त //True Copy//

आदेशानुसार/ BY ORDER,

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

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