What did the Tribunal hold?

The tribunal noted that the tax effect was below the prescribed monetary limit for appeals, as per CBDT Circular No. 17/2019. Therefore, the appeal was not maintainable and was liable to be dismissed.

The revenue challenged an order of the first appellate authority for Assessment Year 2009-10. The assessee did not appear for the hearing. The tax effect in the revenue's appeal was below the monetary limit prescribed by CBDT circulars.

What were the issues?

The primary issue was the maintainability of the revenue's appeal due to the low tax effect, as per the latest CBDT circulars.

DCIT vs Kent Trading Agencies P.Ltd | ITAT Mumbai 2020

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: HON’BLE SHRI SAKTIJIT DEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Gurbinder Singh -Ld.Sr. DR

1 Assessment Year: 2009-10 आयकर अपीलीय अिधकरण “एच” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI माननीय "ी श""जीत दे, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकर अपील सं./ (िनधा"रण वष" / Assessment Year: 2009-10) DCIT -Range (OSD)-8(1) M/s. Kent Trading Agencies Pvt. Ltd. Room No.204, 2nd Floor बनाम/ Lok Bhavan, Lok Bharti Complex Aaykar Bhavan, M.K. Road Marol Maroshi Road, Andheri (E) Vs. Mumbai-400 020. Mumbai-400 059. PAN/GIR No. AAACK-6570-A (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : None Revenue by : Shri Gurbinder Singh -Ld.Sr. DR सुनवाई की तारीख/ : 02/12/2020 Date of Hearing घोषणा की तारीख / : 02/12/2020 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

DCIT RG (OSD) 8(1), MUMBAI vs. KENT TRADING AGENCIES P.LTD, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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