INCOME TAX OFFICER-2(1), LUCKNOW vs. SHRI ARPAN AGARWAL, LUCKNOW

ITA 559/LKW/2017Status: DisposedITAT Lucknow06 September 2019AY 2014-158 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that CBDT Circular No. 17/2019, which enhances monetary limits for filing appeals, is applicable to pending appeals. Therefore, the Revenue's appeal was dismissed due to low tax effect.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee's cross-objections were withdrawn. The Revenue's appeal was based on a tax effect below the threshold specified in CBDT Circular No. 17/2019.

What were the issues?

Whether CBDT Circular No. 17/2019, regarding monetary limits for filing appeals, has retrospective application 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, LUCKNOW BENCH ‘A’, LUCKNOW

Before: SHRI A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri P. K. Kapoor, C. A
For Respondent: Smt. Alka Singh, D.R, Shri P. K. Kapoor, C. A
Hearing: 28/08/2019Pronounced: 06/09/2019

Heard together (2 matters)

I.T.A. No.559/Lkw/2017
C.O.30/Lkw/2017

Read from the judgment's own cause title. This page is filed under one of them.

PER T. S. KAPOOR, A.M.

This appeal has been filed by the Revenue against the order of learned CIT(A)-1, Lucknow dated 28/02/2017 pertaining to assessment year 2014-15 and the cross objections has been filed by the assessee. 2 C.O.30/Lkw/2017 Assessment Year:2014-15

2.

During the course of hearing, Learned counsel for the assessee submitted that the cross objections filed by the assessee may be treated as withdrawn. As such t

The order continues below.

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