ACIT, CENTRAL CIRCLE-2, NASHIK vs. PRAKASH NARAYAN CHAUDHARI, JALGAON

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ITA 1842/PUN/2019Status: DisposedITAT Pune30 May 2022AY 2006-073 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, taking note of CBDT Circular No. 17/2019 which mandates that appeals with a tax effect below Rs. 50 lakhs should not be filed before the ITAT. The issues raised were left open for future consideration.

What were the facts?

The Revenue filed appeals before the ITAT for assessment years 2006-07 and 2007-08. 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 monetary limit prescribed by 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 “B”, PUNE

Before: SHRI S. S. GODARA & SHRI INTURI RAMA RAO

For Respondent: Shri M. G. Jasnani, Shri Nikhil Pathak
Hearing: 30.05.2022Pronounced: 30.05.2022

ORDER

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