INCOME TAX OFFICER, KANPUR vs. M/S INDO TRACTORS LTD., KANPUR

ITA 593/LKW/2014Status: DisposedITAT Lucknow22 August 2019AY 2007-0818 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) was dealing with numerous appeals filed by the Revenue. The appeals were filed before the monetary limits for appeals were enhanced by a CBDT circular. The Revenue sought to withdraw these appeals based on the new circular.

What were the issues?

Whether the enhanced monetary limits for filing appeals by the CBDT are applicable retrospectively to pending appeals.

Which sections of the Income-tax Act were involved?

Not specified in the provided text

AI-generated summary — verify with the full judgment below

Heard together (4 matters)

C.O. No.23/LKW/2017
ITA No.438/LKW/2017
C.O. No.24/LKW/2017
ITA No.439/LKW/2017

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

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2008-09 DCIT-4 v. Shri Yogendra Mohan Gupta Kanpur Kanpur TAN/PAN:AAXPG9726A (Appellant) (Respondent) Appellant by: Shri A. K. Bar, CIT (DR) Respondent by: Shri P. K. Kapoor, C.A. C.O. No.23/LKW/2017 [In ITA No.438/LKW/2017] Assessment Year: 2008-09 Shri Yogendra Mohan Gupta v. DCIT-4 Kanpur Kanpur TAN/PAN:AAXPG9726A (Cross-Objector) (Respondent) Assessee by: Shri P. K. Kapoor, C.A. Respondent by: Shri A. K. Bar, CIT (DR) Assessment Year: 2008-09 DCIT-4 v. Shri Sandeep Gupta Kanpur Kanpur TAN/PAN:ACZPG8333P (Appellant) (Respondent) Appellant by: Shri A. K. Bar, CIT (DR) Respondent by: Shri P. K. Kapoor, C.A. C.O. No.24/LKW/2017 [In ITA No.439/LKW/2017] Assessment Year: 2008-09 Shri Sandeep Gupta v. DCIT-4 Kanpur Kanpur TAN/PAN:ACZPG8333P (Cross Objector) (Respondent)

ITA No.438/LKW/2017 and 51 other appeals and COs Assessee by: Shri P. K. Kapoor, C.A. Respondent by: Shri A. K. Bar, CIT (DR) ITA No.125 & 126/LKW/2018 Assessment Year: 2010-11 & 2011-12 JCIT(O )-6 v. M/s Jama Corporation Pvt. Ltd. Kanpur Kanpu

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