DCIT CEN CIR 3(4), CENT RANGE-3, MUMBAI vs. CHAND NARAIN BHOJWANI, MUMBAI

ITA 1590/MUM/2018Status: DisposedITAT Mumbai10 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 held that the appeal was covered by CBDT Circular No. 03/2018, which sets monetary limits for filing appeals. Therefore, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal against an order of the first appellate authority. The tax effect of the additions contested by the Revenue was below the prescribed limit of Rs. 20 Lacs.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the low tax effect, as per CBDT circulars.

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] 2014-15 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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