What did the Tribunal hold?

The Tribunal held that since the tax effect was below the prescribed monetary limit, the Revenue's appeal was not maintainable. The assessee also did not press their cross-objection.

The Revenue filed an appeal before the ITAT. The assessee's counsel argued that the tax effect in the appeal was below the monetary limit set by the CBDT for filing appeals. The Revenue's counsel conceded this point.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal considering the tax effect and CBDT circulars.

ACIT vs Shri Ashutosh Chandrakant Patel… | ITAT Surat 2018

Income Tax Appellate Tribunal, SURAT BENCH,SURAT

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

Heard together (2 matters)

ITA No.832/AHD/2015

C.O. No.77/AHD/2015

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

आदेश /ORDER PERC.M.GARG, JUDICIAL MEMBER: This appeal of the Revenue and Cross Objection of the assessee have been filed against the order of Commissioner of Income Tax (Appeals),

2 ITA No.832/AHD./2015/SRT & C.O No. 77/AHD/2015/SRT (A.Y: 2008-09) ShriAshutoshChandrakant Patel Valsad(‘CIT(A)’ for short) dated 09.01.2015 for the assessment year (AY) 2008-09 passed in the first Appeal No. CIT(A)/VLS/271/10-11.

Revenue’s appeal in ITA No.832/AHD/2015/SRT: 2. At the time of hearing the ld. counsel for the assessee has submitted that the tax effect in the appeal filed by the Revenue is less than the monetary limit of Rs. 10,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No.21/2015, dated 10.12.2015. The ld. DR fairly conceded the submissions made by the ld. counsel for the assessee. Being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than Rs. 10,00,000/- in this appeal. Accordingly, the appeal filed by the Revenue is dismissed as un-admitted.

Assessee’s Cross Objection in C.O No. 77/AHD/2015/SRT: 3. The ld. counsel for the assessee submitted that the assessee does not want to press the cross objection, therefore, the same is dismissed as not pressed.

In the result, the appealof the Revenue and Cross Objection of the assessee are dismissed. Order pronounced in the open court on this day of13thMarch, 2018.

3 ITA No.832/AHD./2015/SRT & C.O No. 77/AHD/2015/SRT (A.Y: 2008-09) ShriAshutoshChandrakant Patel Sd/- Sd/- (ओपीमीना) (सीएमगग�) (O.P.MEENA), (C.M.GARG) लेखासद�/ACCOUNTANT �ाियकसद�/JUDICIAL MEMBER MEMBER सूरत/Surat; �दनांक Dated : 13thMarch, 2018 EDN

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order is forwarded to : 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; आयकरआयु�त(अपील) / The CIT; 3. 4. �वभागीय��त�न�ध,आयकरअपील�यअ�धकरण,पुणे/ DR, ITAT,Surat; 5 गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त//True Copy// सहायकप�जीकर / Assistant Registrar आयकर अपील�य अ�धकरण,सूरत / ITAT, Surat

ACIT, VAPI vs. SHRI ASHUTOSH CHANDRAKANT PATEL, DADRA & NAGAR HAVELI

What did the Tribunal hold?

What were the facts?

What were the issues?

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