ITO WD 4(3), THANE vs. RAJIV G. RAKHVI (HUF), VASAI

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ITA 6815/MUM/2016Status: DisposedITAT Mumbai03 August 2018AY 2011-123 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 as per CBDT Circular No. 3/2018, departmental appeals with a tax effect not exceeding Rs. 20 lakhs should not be filed or pressed. The present appeal was not covered by any exceptions.

What were the facts?

The Revenue filed an appeal before the ITAT against an order passed under Section 143(3) of the Income Tax Act. The tax effect in the appeal did not exceed Rs. 20 lakhs.

What were the issues?

Maintainability of a departmental appeal before the ITAT when the tax effect is below the threshold prescribed by CBDT circular.

Which sections of the Income-tax Act were involved?

Section 268A(1),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D”, BENCH MUMBAI

Before: SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM

For Appellant: Shri Nikhil A Rajadhyaksha
For Respondent: Shri Chaitanya Anjaria, Shri Nikhil A Rajadhyaksha
Hearing: 08/08/2018Pronounced: 08/08/2018

आदेश / O R D E R PER R.C.SHARMA, A.M.

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