DCIT - 25(2), MUMBAI vs. MANGALSINGH M RATHOD, MUMBAI

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ITA 7096/MUM/2013Status: DisposedITAT Mumbai04 October 2016AY 2009-102 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 Tribunal, considering the low tax effect and CBDT Circular No. 21/2015, decided that appeals with a tax effect of Rs. 10 lakhs and below are to be dismissed or not pressed. Therefore, the appeal filed by the Revenue was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for the assessment year 2009-2010. The assessee did not appear before the Tribunal. The tax effect in the appeal was below Rs. 10 lakhs.

What were the issues?

The primary issue was whether the appeal filed by the Revenue was maintainable given the low tax effect, in light of CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI D. KARUNAKARA RAO & SHRI AMARJIT SINGH

For Appellant: Shri B. Satyanarayana Rao, DR
Hearing: 04.10.2016Pronounced: 04.10.2016

सुनवाई की तायीख / Date of Hearing : 04.10.2016 घोषणा की तायीख /Date of Pronouncement : 04.10.2016 आदेश / O R D E R

PER D. KARUNAKARA RAO, AM:

1.

This appeal filed by the Revenue on 04.12.2013 is against the order of the CIT (A)-35, Mumbai dated 09.09.2013 for the assessment year 2009-2010.

2.

Before us, none appeared on to represent the case of the assessee. Considering the low tax effect, involved in this appeal, we proceed to adjudicate this appeal with the help of the Ld DR. 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. 3. In the result, appeal filed by the Revenue is dismissed.

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