What did the Tribunal hold?

The Tribunal noted that the tax effect of the appeal was below the prescribed limit as per CBDT's low tax effect circular. Therefore, the appeal was not maintainable.

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2012-13. The assessee did not appear, and no adjournment application was filed.

What were the issues?

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

DCIT vs Dinesh J Shah, Thane | ITAT Mumbai 2020

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Ms. Jyotilakshmi Nayak-Ld. DR

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2012-13) DCIT-Circle-3 Shri Dinesh J. Shah 2nd Floor, Rani Mansion, बनाम/ 401/A, Vrundavan Murbad Road Murbad Road Vs. Kalyan (W), Mumbai- 421 301. Kalyan (W), Dist Thane-421 301 "थायीलेखासं./जीआइआरसं./PAN/GIR No. ACKPS-4828-C (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : None Revenue by : Ms. Jyotilakshmi Nayak-Ld. DR सुनवाई की तारीख/ : 19/02/2020 Date of Hearing घोषणा की तारीख / : 20/02/2020 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by revenue for Assessment Year [in short referred to as ‘AY’] 2012-13 contest the order of Ld. Commissioner of Income- Tax (Appeals)-3, Nasik (Camp-office-Thane), [in short referred to as ‘CIT(A)’], Appeal No.64/16-17/NSK(Old 449/15-16/THN), dated 22/03/2017 on certain grounds.

DCIT,CIR-3, KALYAN vs. DINESH J SHAH, THANE

What did the Tribunal hold?

What were the facts?

What were the issues?

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