INCOME TAX OFFICER 24(1)(2), MUMBAI vs. SMT. ARCHANA MANOJ KAKKAR, MUMBAI

ITA 1692/MUM/2018Status: DisposedITAT Mumbai10 August 2018AY 2013-143 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 the CBDT circular regarding low tax effect. Therefore, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal contesting relief granted to the assessee. 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 when the tax effect is below the prescribed monetary limit as per CBDT circular.

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] 2013-14 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 material available on record and after hearing Ld. Departmental Representative [DR], Shri Rajeev K.Gubgotra.

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