JCIT (OSD), NEW DELHI vs. M/S INDO ARYA CENTRAL TRANSPORT LTD., KOLKATA
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the appeal was not maintainable due to a low tax effect, as per CBDT Circular No. 17/2019. The appeal was dismissed as infructuous.
What were the facts?
The Revenue filed an appeal before the ITAT for assessment year 2005-06. The assessee did not appear, and the appeal was decided ex-parte. The Revenue's counsel conceded that the appeal had a low tax effect.
What were the issues?
The primary issue was the maintainability of the appeal before the ITAT given the low tax effect and the applicability of CBDT Circular No. 17/2019.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’’ : NEW DELHI
Before: SHRI H.S. SIDHU & SHRI R.K. PANDA
The Appellant, by filing the present appeal sought to set aside the impugned order passed by the Ld. Commissioner of Income-tax
Recent GST High Court judgments
Search GST case law →- M/S Redamancy World Through Its Proprietor Sanjay Kumar Goel vs. Central Board Of Indirect Taxes And Customs & Ors.Delhi · 27 Oct 2026
- M/S Arj Exim INDIA vs. Additional Commissioner Of CGST, Appeals-Ii, New Delhi And OrsDelhi · 27 Oct 2026
- The State Of Bihar Through The Commissioner Of State Tax vs. Kaushlendra KumarPatna · 27 Oct 2026
- Ayush Sureshchandra Shah vs. State Of GujaratGujarat · 27 Oct 2026
- Sureshchandra Moolchand Shah vs. State Of GujaratGujarat · 27 Oct 2026
