DCIT 1(1)(1), MUMBAI vs. BOMBAY GAS COMPANY LTD, MUMBAI

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ITA 4864/MUM/2016Status: DisposedITAT Mumbai13 August 2018AY 2004-053 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 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 this appeal falls within that limit and is not covered by any exceptions, it is not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A) for AY 2004-05. The tax effect in the Revenue's 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 threshold specified by CBDT circulars.

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 Appellant: Ms. Niyanta Mehta
For Respondent: Shri Chaitanya Anjaria, Ms. Niyanta Mehta
Hearing: 03/08/2018Pronounced: 13/08/2018

आदेश / O R D E R PER R.C. SHARMA (A.M):

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