What did the Tribunal hold?

The Tribunal considered the CBDT Circular No. 21/2015, which stipulates that appeals with a tax effect below Rs. 10 lakhs should not be pursued. The Departmental Representative did not dispute the assessee's contention regarding the tax effect.

The Revenue filed two appeals before the ITAT against the orders of the CIT(A) for Assessment Years 2007-08 and 2008-09. The assessee contended that the tax effect in these appeals was below Rs. 10 lakhs.

What were the issues?

The primary issue was whether the Revenue's appeals were maintainable given the low tax effect, as per CBDT guidelines.

ITO vs Alka P.Agarwal | ITAT Mumbai 2017

Income Tax Appellate Tribunal, “SMC” Bench, Mumbai

Before: Shri B.R. Baskaran (AM)

For Appellant: Shri D.C. Jain

For Respondent: Shri Rakesh Ranjan

Hearing: 8.6.2017Pronounced: 8.6.2017

Heard together (2 matters)

I.T.A. No. 2477/Mum/2017

I.T.A. No. 2478/Mum/2017

Read from the judgment's own cause title. This page is filed under one of them.

Both the appeals filed by the Revenue are directed against the order dated 10.1.2017 passed by learned CIT(A)- 33, Mumbai and they relate to A.Ys. 2007-08 & 2008-09.

At the outset, ld. AR of the assessee contended that the tax effect in these appeals of the revenue are below Rs.10 lakhs, therefore, the same are not maintainable as per the CBDT Circular No.21/2015, dated 10th December, 2015.

Learned Departmental Representative did not dispute the factual aspect presented by learned AR.

Having heard the rival submissions and also taking into consideration the Circular of CBDT referred above, I dismiss the appeals filed by the Revenue in limine.

2 Smt. Alka P. Agarwal

In the result, both appeals filed by the Revenue are dismissed.

Order has been pronounced in the Court on 8.6.2017.

ITO 21(1)(1), MUMBAI vs. ALKA P.AGARWAL, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments