ITO 9(1)(4), MUMBAI vs. AUTOMATIC TILES & MARBLES INDUSTRIES P.LTD, MUMBAI

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ITA 6216/MUM/2017Status: DisposedITAT Mumbai31 August 2018AY 2010-113 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 as per CBDT Circular No. 3/2018, departmental appeals with a tax effect not exceeding Rs. 20 lakhs should not be filed or pressed. Since the present appeal fell within this limit and was not covered by any exceptions, it was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A) for AY 2010-11. The tax effect in the appeal did not exceed Rs. 20 lakhs.

What were the issues?

Maintainability of a departmental appeal before the ITAT when the tax effect is below the monetary limit prescribed by CBDT circular.

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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