What did the Tribunal hold?

The Tribunal noted that the tax effect involved in the Revenue's appeal was less than ₹10,00,000. As per CBDT circular, the Revenue is precluded from pursuing such appeals.

The Revenue filed an appeal against an order of the CIT(A) for AY 2008-09. The assessee also filed a cross-objection. The quantum of dispute in the Revenue's appeal was ₹31,15,500.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed in limine due to low tax effect as per CBDT circulars.

ACIT vs Geetha Mehra | ITAT Mumbai 2018

Income Tax Appellate Tribunal, G Bench, Mumbai

Before: Shri B.R. Baskaran & Shri Amarjit Singh

For Appellant: Shri J. Prabhakar

For Respondent: Shri V. Vidhyadhar, Shri J. Prabhakar

Hearing: 27.06.2018Pronounced: 27.06.2018

This appeal filed by Revenue and the Cross objection filed by the assessee are directed against the order dated 16.03.2011 passed by the CIT(A)-38, Mumbai and they relate to A.Y. 2008-09.

At the outset it was noticed that the quantum in dispute in the appeal filed by the Revenue is `31,15,500/- only. Apparently the tax effect involved in this appeal is less than `10,00,000/-. As per the circular No. 21/15 dated 10.12.2015 issued by the CBDT, the Revenue is precluded from pursuing this appeal. Accordingly we dismiss this appeal

C0 11 Ms. Geetha Mehra of the revenue in limine. In view of the same, the cross objection filed by the assessee is also dismissed.

In the result, the appeal filed by the Revenue and the cross objection filed by the assessee are dismissed.

ACIT 3(1)(1), MUMBAI vs. GEETHA MEHRA, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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