ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRLCE-2, NASHIK vs. NAMDEO NARAYAN CHAUDHARI, JALGAON

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ITA 1433/PUN/2019Status: DisposedITAT Pune02 June 2022AY 2007-083 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 dismissed the appeals filed by the Revenue, citing CBDT Circular No. 17/2019 which mandates that appeals with a tax effect below Rs. 50 lakhs should not be filed. The issues raised were left open for future proceedings.

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 filed by the Revenue with a tax effect below the prescribed monetary limit in CBDT Circular No. 17/2019 are maintainable before the ITAT.

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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