What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable due to low tax effect. The CBDT circular making this applicable to pending appeals was also considered.

The Revenue preferred an appeal before the Income Tax Appellate Tribunal against the order of the CIT(A). The tax effect involved in the appeal was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the Tribunal based on the tax effect and the applicability of CBDT circulars.

ACIT vs Shri Rajeev Dhanuka | ITAT Kolkata 2019

Income Tax Appellate Tribunal, KOLKATA BENCH (A

Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi, JM]

order

: March 25, 2019 ORDER

Per P.M. Jagtap, Vice President

This appeal is preferred by the revenue against the order of Ld. CIT(A) – 13, Kolkata dated 23.04.2018.

As pointed out by the leaned counsel for the assessee at the outset the tax effect involved in this appeal of the Revenue is less than the monetary limit of Rs. 20 lakhs prescribed by the CBDT vide Circular No. 3/2018 dated 11.07.2018 for filing the appeal of the Revenue before the Tribunal and this position clearly evident from the grounds raised by the Revenue in this appeal is not disputed even by the learned DR. Since the said Circular issued by the CBDT is made applicable to all the pending appeals also, we treat this appeal of the Revenue as not maintainable on account of low tax effect and dismiss the same.

Assessment Year: 2014-15 Shri Rajeev Dhanuka 3. In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 25th March, 2019.

ACIT, CIRCLE - 45, KOLKATA, KOLKATA vs. SHRI RAJEEV DHANUKA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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