INCOME TAX OFFICER-21(2)(3), MUMBAI vs. MUMBAI VIDI TAMBAKHU VYAPARI SAHAKARI PATPEDHI LIMITED, MUMBAI

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ITA 6111/MUM/2017Status: DisposedITAT Mumbai31 August 2018AY 2013-143 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 noted that CBDT Circular No. 3/2018 instructs that departmental appeals should not be filed or pressed if the tax effect is below Rs. 20 lakhs. The present appeal fell under this category.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2013-14. The tax effect in the appeal did not exceed Rs. 20 lakhs.

What were the issues?

Whether a departmental appeal is maintainable before the ITAT when the tax effect is below the monetary limit prescribed 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, “D”, BENCH MUMBAI

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

For Respondent: Shri Chaitanya Anjaria
Hearing: 10/08/2018Pronounced: 31/08/2018

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

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