ITO-17(2)(3), MUMBAI vs. SHRI VINOD SHANTILAL BHALANI, MUMBAI

ITA 2567/MUM/2013Status: DisposedITAT Mumbai31 July 2018AY 2009-103 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 the appeal was covered by CBDT Circular No. 03/2018, which sets a monetary limit for appeals. Therefore, the Revenue's appeal was dismissed.

What were the facts?

The Revenue appealed against a relief granted to the assessee by the CIT(A) regarding additions made by the AO. The tax effect of the disputed additions was below the prescribed limit for appeals.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the low tax effect, as per the CBDT circular.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, JM & SHRI MANOJ KUMAR AGGARWAL, AM

Per Manoj Kumar Aggarwal (Accountant Member) 1. The captioned appeal by revenue for Assessment Year [AY] 2009- 10 contest the order of Ld. Commissioner of Income-Tax (Appeals)-29 [CIT(A)], Mumbai, Appeal No. CIT(A)-29/RG-17/300/11-12dated 18/01/2013 qua certain relief provided to the assessee against additions made by Ld. AO in an assessment u/s 143(3) vide order dated 28/02/2011. None has appeared for assessee despite notice and

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