ACIT - 30(1), MUMBAI vs. SMT. BHAVNA D. SINGH, MUMBAI

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ITA 5625/MUM/2017Status: DisposedITAT Mumbai21 August 2018AY 2009-1030 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 all appeals were not maintainable as the tax effect did not exceed Rs. 20 lacs, as per CBDT Circular No. 03/2018. Therefore, all appeals were dismissed.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) was hearing multiple appeals filed by the revenue. The common issue across all appeals was the low tax effect involved.

What were the issues?

The primary issue was the maintainability of revenue appeals where the tax effect was below the threshold stipulated by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “J” BENCH, MUMBAI

Before: SHRI RAJESH KUMAR, AM & SHRI RAVISH SOOD, JM

For Appellant: Smt. Bhavna D. Singh
For Respondent: Shri Manoj Kumar Singh, D.R, Smt. Bhavna D. Singh

आदेश / O R D E R PER BENCH: All the aforesaid appeals by the revenue are being disposed off together by way of a consolidate order for the sake of convenience and brevity as the issue involved in all these appeals is common of low tax effect. Having heard the ld DRs and also the counsels for the assessees who attended the hearing and perusing the relevant records as placed before us, we find that that the tax effect involved in all the above cases is not exceeding Rs. 20 lacs and therefore the these appeals are not maintainable in terms of the CBDT Circular No.03/2018 [F. No. 279/MISC.142/2007-IT) (PT)], dated 11.07.2018 and are liable to be dismissed. Accordingly, we dismiss all the above appeals enblock as not being maintainable.

3.

In the result, appeals of the Revenue are dismissed. Order pronounced in the open court on 21.08.2018 Sd/- Sd/- (Ravish Sood) (Rajesh Kumar) JUDICIAL MEMBER ACCOUNTANT MEMBER भुंफई Mumbai; ददनांक 21.08.2018 Ps. Rohit आदेश की प्रनिलऱपि अग्रेपषि/Copy of the Order forwarded to : अऩीराथी / The Appellant 1. प्रत्मथी / The Respondent. 2. आमकय आमुक्त(अऩीर) / The CIT(A)- 3. आमकय आमुक्त / CIT 4. ववबागीम प्रतततनधध, आमकय अऩीरीम अधधकयण, भुंफई / 5. DR, ITAT, Mumbai गार्ड पाईर / Guard file. 6. सत्मावऩत प्रतत //True Copy// आदेशधिुसधर/ BY ORDER,

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