ITO(E) -2(2), MUMBAI vs. SHRI RAJASTHANI SEVA SANGH, MUMBAI

ITA 1794/MUM/2018Status: DisposedITAT Mumbai11 October 2018AY 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 Tribunal noted that the tax effect was below the monetary limit as per CBDT Circular No. 3 of 2018. Therefore, the appeals filed by the Revenue were not maintainable.

What were the facts?

The Revenue filed appeals against the order of the First Appellate Authority. The assessee pointed out that the tax effect in these appeals was below the prescribed monetary limit of Rs. 20 lakh.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals due to the low tax effect, considering CBDT guidelines.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “SMC”, MUMBAI

Before: Shri Joginder Singh,

Hearing: 11/10/2018

This Order was pronounced in the open court in the presence of ld. representatives from both sides at the conclusion of the hearing on 11/10/2018.

Sd/- (Joginder Singh) �या�यक सद�य / JUDICIAL MEMBER मुंबई Mumbai; �दनांक Dated : 11/10/2018 f{x~{tÜ? P.S /�नजी स�चव आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. आयकर आयु�त(अपील) / The CIT, Mumbai. 4. आयकर आयु�त / CIT(A)- , Mumbai 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, मुंबई / DR, ITAT, Mumbai 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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