ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, NASHIK vs. SMT. ASHA BHAGWAT CHAUDHARY, JALGAON

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ITA 1431/PUN/2019Status: DisposedITAT Pune02 June 2022AY 2011-123 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, taking note of CBDT Circular No. 17/2019, dismissed the appeals as not maintainable due to the low tax effect. However, the issues raised were left open for future examination.

What were the facts?

The Revenue filed appeals before the ITAT against the orders of the CIT(A) for assessment years 2006-07 to 2011-12. The tax effect in these appeals was less than Rs. 50 lakhs.

What were the issues?

Whether appeals with a tax effect below the prescribed monetary limit in CBDT Circular No. 17/2019 should be dismissed as not maintainable.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI

For Appellant: Shri Nikhil S. Pathak
For Respondent: Shri Arvind Desai, Shri Nikhil S. Pathak
Hearing: 02.06.2022Pronounced: 02.06.2022

ORDER

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