ITO, WD-2(2), ASANSOL, ASANSOL vs. SHRI SUDHIR KUMAR MISHRA, BURDWAN

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ITA 721/KOL/2015Status: DisposedITAT Kolkata24 April 2017AY 2010-20111 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 ITAT held that the appeal filed by the Revenue was not maintainable in terms of the CBDT Circular No. 21/2015. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT). The tax effect in the appeal was below Rs. 10 lakhs. The assessee was represented by none.

What were the issues?

The primary issue was the maintainability of the appeal due to the low tax effect, as per CBDT circulars.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”, BENCH KOLKATA

Before: SHRI J.SUDHAKAR REDDY, AM

Hearing: 12/04/2017Pronounced: 24/04/2017

Per J.Sudhakar Reddy, AM: This appeal is filed by the revenue. As the tax effect in the appeal of the revenue is below Rs.10 lakhs, therefore, the same is not maintainable in terms of the CBDT Circular No.21/2015, dated 10th December, 2015. 2. In the result, appeal filed by the revenue is dismissed. Order pronounced in the open court on this 24/04/2017. (J. SUDHAKAR REDDY) लेखा सद"य / ACCOUNTANT MEMBER कोलकाता /Kolkata; "दनांक Dated 24/04/2017 "काश "म"ा/Prakash Mishra,Sr.PS. आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant-ITO Ward-2(2), Asansol

2.

""यथ" / The Respondent.-Shri Sudhir Kumar Mishra 3. आयकर आयु"त(अपील) / The CIT(A), Kolkata. आदेशानुसार/ BY ORDER, 4. आयकर आयु"त / CIT "वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण, कोलकाता / DR, ITAT, Kolkata 5. सहायक पंजीकार 6. गाड" फाईल / Guard file. (Asstt.

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