ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2), BENGALURU vs. M/S. MHM HOLDINGS PVT LTD, BENGALURU

ITA 115/BANG/2018Status: DisposedITAT Bangalore10 October 2019AY 2010-113 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 ITAT held that the appeal filed by the Revenue was not maintainable due to low tax effect. This was based on a CBDT notification that mandates no appeal to be filed if the tax effect is below Rs. 50.00 Lakhs, which was applicable to pending appeals.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT) against an order of the CIT(A). The appeal concerned the assessment year 2010-11.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to a low tax effect as per CBDT instructions.

AI-generated summary — verify with the full judgment below

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

Before: SHRI B.R.BASKARAN & SHRI BEENA PILLAI, JUDICAL MEMBER

For Appellant: Smt. Soumya, K. Advocate

For Respondent: Smt. Soumya, K. Advocate

PER SMT. BEENA PILLAI, JUDICIAL MEMBER

This appeal has been filed by Revenue against order of Ld.CIT(A)-4, Bangalore dated 27.10.2017 for Assessment Year 2010-11.

We have considered rival submissions by both sides.

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