THE ITO, WARD-2(1)(1), SURAT vs. SHRI DAYALBHAI GOVINDBHAI AHIR, SURAT

ITA 3326/AHD/2014Status: DisposedITAT Surat27 November 2018AY 2007-084 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that as per CBDT Circular No. 3/2018, appeals with a tax effect below Rs. 20 Lakhs are not maintainable, unless they fall under specific exceptions. The present cases did not fall under any exceptions.

What were the facts?

The Revenue filed six appeals against the orders of the CIT(A) for various assessment years. The tax effect involved in these appeals was below Rs. 20 Lakhs.

What were the issues?

The primary issue was whether the appeals filed by the Revenue were maintainable given the tax effect and the prevailing CBDT circular on monetary limits for appeals.

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Heard together (3 matters)

I.T.A. No.2955/AHD/2015
I.T.A. No.3324/AHD/2014
I.T.A. No. 3325/AHD/2014

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

Smt.Purnima Sunil Agrawal & Others ITA No’s 2955, 3324 to 3326, 1723 and 1575 of 2014, 15 & 16 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A. No.2955/AHD/2015/SRT िनधा"रण वष"/Assessment Year : 2011-12 Ward-7, Vapi – 396 195. 902, Orchid Tower, Chharwada Road, Vapi District, Valsad – 396 195. [PAN: AAVPA 0055 E] अपीलाथ" Appellant ""यथ"/Respondent

आ.अ.सं./I.T.A. No.3324/AHD/2014/SRT िनधा"रण वष"/Assessment Year : 2007-08 Ward-2(1)(1), Surat. (HUF), Village Hazira, Taluka – Choryasi, Dist: Surat – 394 270. [PAN: AABHN 9278 G] अपीलाथ" Appellant ""यथ"/Respondent

आ.अ.सं./I.T.A. No. 3325/AHD/2014/SRT िनधा"रण वष"/Assessment Year : 2007-08 Ward-2(1)(1), Surat. (HUF), Village Hazira, Taluka Choryasi, Dist. Surat – 394 270. [PAN: AAHHD 7570 H] अपीलाथ" Appellant ""यथ"/Respondent

Smt.Purnima Sunil Agrawal & Others IT

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