What did the Tribunal hold?

The Tribunal noted that appeals with a tax effect of Rs. 10 lakhs and below are to be dismissed or not pressed as per CBDT Circular No. 21/2015. Therefore, the appeal filed by the Revenue was not maintainable.

The Revenue filed an appeal against the order of the CIT(A) for the assessment year 2009-2010. The tax effect in this case was below Rs. 10 lakhs.

What were the issues?

Maintainability of the Revenue's appeal due to low tax effect as per CBDT circular.

I.T.O.-21(2)(4) vs Swastik Cooperative Housing… | ITAT Mumbai 2016

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: SHRI D. KARUNAKARA RAO & SHRI PAWAN SINGH

For Appellant: Shri Akhilendra Yadav, DR

Hearing: 08.11.2016Pronounced: 08.11.2016

सुनवाई की तायीख / Date of Hearing : 08.11.2016 घोषणा की तायीख /Date of Pronouncement : 08.11.2016 आदेश / O R D E R

PER D. KARUNAKARA RAO, AM:

This appeal filed by the Revenue on 06.11.2013 is against the order of the CIT (A)-22, Mumbai dated 05.08.2013 for the assessment year 2009-2010. 3. Before us, none appeared on behalf of the assessee to represent its case. After hearing the Ld DR for the Revenue and on perusal of the orders of the Revenue Authorities as well as the relevant material placed before us, we find, the tax effect in this case is below Rs. 10 lakhs. Therefore, this case is covered by the CBDT Circular No.21/2015, dated 10.12.2015 which is relevant for the proposition that the appeals filed by the Revenue with a tax effect of Rs. 10 lakhs and below are to be either dismissed by the Tribunal as not maintainable or not pressed by the Revenue. Considering the same, the present appeal filed by the Revenue is required to be dismissed since, the same is not maintainable. We order accordingly. 4. In the result, appeal filed by the Revenue is dismissed.

I.T.O.-21(2)(4), MUMBAI vs. SWASTIK COOPERATIVE HOUSING SOCIETY LTD., MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments