DCIT-15(1)(1), MUMBAI vs. GANGES INK & RESINS PVT. LTD, MUMBAI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the appeal was covered by CBDT Circular No. 03/2018, which sets a monetary limit for filing appeals. Therefore, the revenue's appeal was dismissed.
What were the facts?
The revenue filed an appeal against the relief granted to the assessee for AY 2014-15. 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 revenue's appeal is maintainable when the tax effect is below the monetary limit prescribed by 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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