DEPUTY COMMISSIONER OF INCOME TAX 15(1)(1), MUMBAI vs. SANGEETA ASHOKKUMAR CHHAJER, MUMBAI

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ITA 6024/MUM/2017Status: DisposedITAT Mumbai04 November 2020AY 2013-143 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 noted that the tax effect was below the revised monetary limit for filing appeals. Therefore, the appeal filed by the Revenue was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A). The tax effect of the relief granted by the CIT(A) was below Rs. 50 lacs.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable given the tax effect below the revised monetary limit set by the CBDT.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM

स्थायीलेखासं./जीआइआरसं./PAN No. ADKPC2426R (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Prateek Jain, DR by प्रत्यथीकीओरसे/Respondentby : Shri T. S. Khalsa, AR सुनवाईकीतारीख/ : 04.11.2020 Date of Hearing घोषणाकीतारीख / : 04.11.2020 Date of Pronouncement आदेश / O R D E R Per S. Rifaur Rahman (Accountant Member): The present Appeal has been filed by the revenue against the order of Ld. Commissioner of Income Tax (Appeals) –24 in Sangeeta Ashokkumar Chhajer, short referred as ‘Ld. CIT(A)’, Mumbai, dated 30.06.2017 for Assessment Year (in short AY) 2000-01.

2.

At the outset, it is brought to our notice that the tax effect of the relief granted by the Ld. Commissioner of Income Tax (Appeals) is below Rs. 50 lacs and as per Circular No.17 of 2019 dated 08.08.2019 issued by the Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, Government of India, the CBDT has revised the monetary limit for filing appeals before the ITAT from the existing limit of Rs. 20 lacs to Rs. 50 lacs.

3.

Considered the rival submissions and material placed on record. We notice that the tax effect in the above referred appeal is less than Rs. 50 lacs. Accordingly, we dismiss the aforesaid appeal filed by the Revenue as not maintainable/withdrawn.

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