ITO - 19(3)(5), MUMBAI vs. VISANJI KANJI SHAH, MUMBAI

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ITA 6043/MUM/2016Status: DisposedITAT Mumbai13 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 (No. 3/2018) instructing that departmental appeals with a tax effect below Rs. 20 lakhs should not be filed or pressed. As these appeals fell under this category and were not covered by exceptions, they were dismissed.

What were the facts?

The Revenue filed appeals before the ITAT against the CIT(A)'s orders for AY 2010-11 and 2011-12. The tax effect in these appeals did not exceed Rs. 20 lakhs.

What were the issues?

Whether departmental appeals with a tax effect below a specified limit (Rs. 20 lakhs) are maintainable before the ITAT as per CBDT instructions.

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: 03/08/2018Pronounced: 13/08/2018

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

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