ACIT, CIRCLE-6, PATNA vs. SMT. SHAKUNTALA DEVI LOHIA, PATNA

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ITA 267/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 revised monetary limits for filing appeals by the Revenue, as per CBDT Circular No. 17/2019, are applicable to pending appeals as well. Therefore, the appeal was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee argued that the tax effect was below the monetary limit prescribed by CBDT Circular No. 17/2019, making the appeal not maintainable.

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: 16/09/2019

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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