DEPUTY COMMISSIONER OF INCOME TAX (TDS), CIRCLE- 1(1), BANGALORE vs. M/S. APPLE INDIA PRIVATE LIMITED, BANGALORE
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the appeals filed by the Revenue were not maintainable in light of the CBDT circulars and the Revenue's request for withdrawal.
What were the facts?
The Revenue filed appeals before the ITAT for Assessment Years 2009-10 to 2013-14. Both parties agreed that the tax effect was below the monetary limit set by CBDT circulars for filing appeals.
What were the issues?
The primary issue was the maintainability of the Revenue's appeals before the ITAT, considering the monetary limits prescribed by CBDT circulars for filing appeals.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH : BANGALORE
Before: SHRI B.R BASKARNA & SMT. BEENA PILLAI
Date of Hearing : 01.01.2020 Date of Pronouncement : 07.01.2020 ORDER PER BENCH These appeals are filed by Revenue common order dated 25/03/2019 passed by Ld.CIT(A)-13, Bengaluru, for Assessment Years 2009-10 to 2013-14.
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