DCIT11(1)(1), MUMBAI vs. RENAISSANCE JEWELLERY LTD, MUMBAI

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ITA 6307/MUM/2017Status: DisposedITAT Mumbai31 August 2018AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that CBDT Circular No. 3/2018 instructs that departmental appeals with a tax effect not exceeding Rs. 20 lakhs should not be filed or pressed. As these appeals fall within this limit and are not covered by exceptions, they are dismissed.

What were the facts?

The Revenue filed appeals before the ITAT against the orders of the CIT(A) for AY 2014-15 and 2010-11. The tax effect in these appeals did not exceed Rs. 20 lakhs.

What were the issues?

Maintainability of departmental appeals 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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