ACIT 25(3), MUMBAI vs. RAM BUILDERS, MUMBAI

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ITA 6345/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 a CBDT circular instructing that departmental appeals with a tax effect below Rs. 20 lakhs should not be filed or pressed. As the present appeal fell within this limit and had no exceptions, it was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an 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?

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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