DCIT 14(1)(1), MUMBAI, MUMBAI vs. MICHAEL PAGE INTERNATIONAL RECRUITMENT PRIVATE LIMITED, MUMBAI

PDF · subscribers
ITA 2664/MUM/2023Status: DisposedITAT Mumbai15 October 2024Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal held that in view of the latest CBDT Circular No.9/2024 dated 17.09.2024, the appeal was liable to be dismissed as withdrawn. The appeal was pronounced in the open court on 15.10.2024.

What were the facts?

The Revenue preferred an appeal against the order dated 31.05.2023, passed by the National Faceless Appeal Center. The tax effect involved in the appeal was admitted by both parties to be not more than Rs.60,00,000/-.

What were the issues?

Whether the appeal should be dismissed as withdrawn in light of the admitted tax effect and the prevailing CBDT circular.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI GAGAN GOYAL

For Appellant: Shri Amol Mahajan, A.R
For Respondent: Shri R.R. Makwana, Sr. D.R
Hearing: 26.09.2024Pronounced: 15.10.2024

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Revenue against the order dated 31.05.2023, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2011-12.

M/s. Michael Page International Recruitment P. Ltd. 2. Both the parties have admitted that the tax effect involved is not more than Rs.60,00,000/- and therefore in view of the latest CBDT Circular No.9/2024 dated 17.09.2024, this appeal is liable to be dismissed as withdrawn.

3.

In the result, this appeal of the Revenue is dismissed as withdrawn

Order pronounced in the open court on 15.10.2024.

Recent GST High Court judgments

Search GST case law →