INCOME TAX OFFICER WARD-4(1)(4), BANGALORE vs. M/S MPLEX NETWORKS PVT LTD, BANGALORE

ITA 3237/BANG/2018Status: DisposedITAT Bangalore07 February 2020AY 2014-152 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 the appeals filed by the Revenue were not maintainable due to the low tax effect and the applicability of the CBDT circular. Therefore, the appeals were dismissed.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) for AY 2014-15 and 2013-14. The tax effect in these appeals was below the monetary limit prescribed by CBDT circulars for filing appeals.

What were the issues?

Maintainability of Revenue's appeals before the ITAT based on the monetary limit prescribed by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI. A. K. GARODIA & SMT. BEENA PILLAI

For Appellant: Smt. Kabila, JCIT – DR

For Respondent: Shri. Dinesh

ORDER

PER BEENA PILLAI, JUDICIAL MEMBER These appeals at the instance of the Revenue is directed against the orders passed by the Commissioner of Income Tax (Appeals) – 4, Bangalore, dt. 26.09.2018 for Assessment Year 2014 – 15 and 2013 – 14. 2. The Ld. DR submits that, in these appeals tax effect pertaining to the amount disputed by the Revenue is less than the monetary limit of Rs.50 lakhs fixed by the CBDT in Circular No.17/2019, dt. 08.08.2019, which is in supersession of its

Recent GST High Court judgments

Search GST case law →