A.C.I.T. - 27(3), MUMBAI vs. SYNDICATE ENGG. INDUSTRIES, MUMBAI

ITA 1253/MUM/2018Status: DisposedITAT Mumbai10 August 2018AY 2009-103 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the revenue was covered by the low tax effect circular. Therefore, the appeal was dismissed based on the monetary limit for appeals before the Tribunal.

What were the facts?

The revenue filed an appeal against the relief granted to the assessee by the first appellate authority. The tax effect of the disputed additions was below the monetary limit prescribed by CBDT Circular No. 03/2018.

What were the issues?

Whether the revenue's appeal is maintainable before the Tribunal given the low tax effect of the disputed additions, as per CBDT circular.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, JM & SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R

Per Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by revenue for Assessment Year [AY] 2009-10 contests the order of Ld. first appellate authority qua certain relief provided to the assessee. None has appeared for assessee. Therefore, left with no option, we proceed to dispose-off the same on the basis of

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