ACIT 21(1), MUMBAI vs. HARRISON GARMENT DIVISION, MUMBAI

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ITA 6118/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 Tribunal noted that CBDT Circular No. 3/2018 directs that departmental appeals with a tax effect not exceeding Rs. 20 lakhs should not be filed or pressed. Since the present appeal falls within this limit and is not covered by exceptions, it is not maintainable.

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 threshold 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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