DCIT CC-4(1), CENTRAL RANGE-4, PR.CIT(C)-2, MUMBAI vs. RAJKUMAR SINGH, MUMBAI

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ITA 3912/MUM/2018Status: DisposedITAT Mumbai07 August 2020AY 2011-123 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 acknowledged that the tax effect was below the CBDT's revised monetary limit for appeals. Therefore, the appeal was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for AY 2011-12. The assessee's counsel pointed out that the tax effect was below the revised monetary limit for appeals to the ITAT.

What were the issues?

The primary issue was the maintainability of the revenue's appeal before the ITAT due to the tax effect being below the prescribed monetary limit.

Which sections of the Income-tax Act were involved?

Section 153C,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “D”, MUMBAI

Before: SHRI RAJESH KUMAR (AM) & SHRI RAM LAL NEGI (JM)

For Appellant: Shri Nikhil Tiwari (AR)
For Respondent: Shri Rajeev Gubgotra (DR), Shri Nikhil Tiwari (AR)
Hearing: 04/08/2020Pronounced: 07/08/2020

O R D E R

PER RAM LAL NEGI, JM

1.

This appeal has been filed by the revenue against the order dated 28.03.2018 passed by the Ld. Commissioner of Income Tax (for short ‘the (CIT (A) 52, Mumbai, for the assessment year 2011-12, whereby the Ld. CIT A) has partly allowed the appeal filed by the assessee against the assessment order passed u/s 143 (3) r.w.s. 153C of the Income Tax Act, 1961 (for short the ‘Act’). 3. The revenue has challenged the order of the Ld. CIT (A) on the following effective ground: “On the facts and in the circumstances of the case and in law, the Ld. CIT (A) erred in holding that total income cannot be assessed/reassessed u/s 153A, if there is no findings of the search and if the assessment were complete on the day of the search.”

2 Assessment Year: 2011-12

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