ACIT 6(2)(1), MUMBAI vs. CHARBUJA INDUSTRIES PRIVATE LIMITED, MUMBAI

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ITA 6349/MUM/2017Status: DisposedITAT Mumbai31 August 2018AY 2014-153 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Circular No. 3/2018, departmental appeals with a tax effect not exceeding Rs. 20 lakhs should not be filed or should be withdrawn/not pressed. The present appeal was not covered by any exceptions.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A) for AY 2014-15. The tax effect in the appeal was less than Rs. 20 lakhs.

What were the issues?

Maintainability of a departmental appeal before the ITAT when the tax effect is below the threshold stipulated by CBDT circular.

Which sections of the Income-tax Act were involved?

Section 268A

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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