INCOME TAX OFFICER-32(2)(3), MUMBAI vs. SHRI MANOJ CHANDUBHAI PARMAR, MUMBAI

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ITA 1396/MUM/2018Status: DisposedITAT Mumbai10 October 2018AY 2009-104 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 of Rs. 20 lakhs as per CBDT instructions. Therefore, the appeal filed by the Revenue was not maintainable.

What were the facts?

The Revenue filed an appeal challenging an addition made under Section 69C of the Income Tax Act. The assessee pointed out that the tax effect in the appeal was below the prescribed monetary limit for filing appeals before the ITAT.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT when the tax effect is below the prescribed monetary limit.

Which sections of the Income-tax Act were involved?

Section 69C

AI-generated summary — verify with the full judgment below

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

Before: Shri Joginder Singh,

For Respondent: Shri Paresh Shaparia
Hearing: 10/10/2018

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

Sd/- (Joginder Singh) �या�यक सद�य / JUDICIAL MEMBER मुंबई Mumbai; �दनांक Dated : 10/10/2018 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

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