ACIT, CIR-39, MIDNAPORE, PASCHIM MEDINIPUR vs. SHRI SURESH CHANDRA PRADHAN, PASCHIM MEDINIPUR

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ITA 372/KOL/2016Status: DisposedITAT Kolkata03 August 2018AY 2007-082 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?

Following the CBDT Circular No.3/2018, the Tribunal dismissed the appeal as withdrawn. The Revenue's appeal was therefore dismissed.

What were the facts?

The appeal was filed by the Revenue. The tax effect in the appeal did not exceed the monetary limit prescribed by the CBDT.

What were the issues?

The primary issue was whether the appeal should be dismissed based on the monetary limit set by CBDT circulars for appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH ‘A’, KOLKATA

Before: Shri S.S. Viswanethra Ravi, JM & Dr. A.L. Saini, AM

order

: August 3rd , 2018 ORDER

Per S.S. Viswanethra Ravi, JM

1.

In the revenue appeal, the undisputed fact is that the tax effect does not exceed the monetary limit of Rs.20,00,000/-, fixed by the CBDT Circular No.3/2018, F. NO. 279/Misc. 142/2007-ITJ (Pt), dt. 11th July, 2018.

As mandated by this above referred Circular No. 3/2018, the appeal is dismissed as withdrawn.

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