D.C.I.T., BANGALORE vs. M/S AVNET INDIA PVT. LTD., BANGALORE

ITA 299/BANG/2015Status: DisposedITAT Bangalore29 November 2019AY 2010-112 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 as per CBDT notification, appeals with a tax effect below Rs. 50.00 lakhs are not maintainable before the Tribunal. Since the tax effect in this case was below the threshold, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the DCIT for AY 2010-11. The tax effect of the appeal was calculated to be Rs. 5,59,812/-.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to low tax effect, based on CBDT instructions.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES : “B”, BANGALORE

Before: SHRI A.K.GARODIA & SMT. BEENA PILLAI, JUDICAL MEMBER

For Appellant: Shri Padamchand Khincha, CA

For Respondent: Ms. Neera Malhotra, CIT,DR, Shri Padamchand Khincha, CA

PER SMT. BEENA PILLAI, JUDICIAL MEMBER

This appeal has been filed by the revenue against order of the Ld.DCIT, Bangalore dated 23-01-2015 for the Assessment Year 2010- 11.

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