DCIT 6(4), MUMBAI vs. MEGA MANAGEMENT SERVISES P.LTD, MUMBAI

PDF · subscribers
ITA 806/MUM/2018Status: DisposedITAT Mumbai10 August 2018AY 2012-134 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 that the tax effect in the appeals was below the monetary limit prescribed by the CBDT for filing appeals. The Departmental Representative conceded that the appeals were not maintainable.

What were the facts?

The Revenue filed appeals before the ITAT against orders of the CIT(A) which deleted additions made by the Assessing Officers. The tax effect of the relief granted by the CIT(A) in these cases was below Rs. 20 lacs.

What were the issues?

Whether appeals filed by the Revenue are maintainable before the ITAT 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, “I” BENCH, MUMBAI

Before: SHRI SHAMIM YAHYA, AM & SHRI RAM LAL NEGI, JM

Pronounced: 10.08.2018

3 : 10.08.2018 Date of Hearing Date of Pronouncement : 10.08.2018 O R D E R Per Ram Lal Negi, J. M.: These appeals have been filed by Revenue against the orders passed by the respective Commissioners of Income Tax (Appeals), whereby the Ld. Commissioners (Appeals) have deleted the additions made by the AOs in the cases of respective assessees for the respective assessment years.

2.

At the outset, it transpired that in the aforesaid cases, the tax effect of the relief granted by the Ld. Commissioners of Income Tax (Appeals) are below Rs.20 lacs, as per the limit fixed by the CBDT for filing the appeal before the ITAT vide CBDT Circular No. 3/2018, F. No. 279/Misc.142/2007-ITJ (Pt) dated 11th July, 2018 issued by Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India.

3.

We have gone through the orders of the Ld. Commissioners of Income Tax (Appeals) and the grounds of appeals. We find that the tax effects in the above referred appeals are less than Rs. 20 lacs.

4.

The Ld. Departmental Representative (DR) fairly conceded that these appeals are not maintainable in light of the above said CBDT Circular. The Ld. DR also did not point out that these appeals fall in any of the exceptions carved out in the above said circular. Accordingly, we dismiss the aforesaid appeals filed by the Revenue.

In the result, the appeals by the Revenue are dismissed. Order pronounced in the open court on 10.08.2018.

Recent GST High Court judgments

Search GST case law →