THE ITO, WARD-1(1), SURAT vs. M/S. ADITYA COAL INDIA PVT. LTD., SURAT

ITA 2657/AHD/2014Status: DisposedITAT Surat23 October 2018AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as per the CBDT Circular No. 3/2018, which revised the monetary limit for filing appeals to Rs. 20 Lakhs. The case did not fall under any of the exceptions provided in the circular.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect involved in the appeal was below Rs. 20 Lakhs.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the Tribunal given the tax effect and the applicability of the CBDT's revised monetary limits for appeals.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI C.M.GARG & SHRI O.P.MEENA

Hearing: 22.10.2018

PER O. P. MEENA, ACCOUTANT MEMBER:

1.

This appeal filed by the Revenue is directed against the order of learned Commissioner of Income tax (Appeals)-I, Surat dated 28.07.2014 pertaining to Assessment Year 2010-11. 2. We have heard the parties and perused the material available on record and find that tax effect involved in this appeal is below Rs. 20 Lakhs. The ld. DR also did not dispute this fact. We find that the CBDT vide Circular No.3/2018 Dated 11.07.2018 [F.No.279/ Misc.14

The order continues below.

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