ASSISTANT COMMISSIONER OF INCOME-TAX, JALNA CIRCLE, JALNA vs. M/S. ABHAY NUTRITION PVT.LTD, JALNA

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ITA 863/PUN/2019Status: DisposedITAT Pune18 May 2022AY 2014-153 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 held that in light of CBDT Circular No. 17/2019, the appeal filed by the Revenue, having a tax effect below Rs. 50 lakhs, should be dismissed as not pressed or not maintainable. The issues raised were left open for future proceedings.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in the appeal was less than Rs. 50 lakhs. The ITAT noted that CBDT Circular No. 17/2019 mandates that appeals with a tax effect below Rs. 50 lakhs should not be filed.

What were the issues?

Whether an appeal filed by the Revenue with a tax effect below the monetary limit prescribed by CBDT Circular No. 17/2019 is 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 Respondent: Shri S. P. Walimbe
Hearing: 18.05.2022Pronounced: 18.05.2022

ORDER

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