ACIT 13(2)(1), MUMBAI vs. SMRUTA ENGINEERING INDUSRIES P.LTD, MUMBAI

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ITA 4952/MUM/2016Status: DisposedITAT Mumbai26 September 2018AY 2012-133 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 a CBDT circular instructed that departmental appeals with a tax effect below Rs. 20 lakhs should not be filed or pressed. As the current appeal fell within this limit and was not covered by exceptions, it was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2012-13. The tax effect in the appeal was below Rs. 20 lakhs.

What were the issues?

The maintainability of a departmental appeal before the ITAT when the tax effect is below the threshold stipulated by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 268A(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”, BENCH MUMBAI

Before: SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM

For Appellant: Shri Vimal Punmiya
For Respondent: Shri Abi Rama Kartikeyan, Shri Vimal Punmiya
Hearing: 26/09/2018Pronounced: 26/09/2018

आदेश / O R D E R PER R.C.SHARMA (A.M):

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