DCIT 10(3), MUMBAI vs. DEEPA VIDYADHAR BHAJEKAR, THANE

ITA 2989/MUM/2014Status: DisposedITAT Mumbai15 June 2016AY 2010-112 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 held that the appeal filed by the Revenue was not maintainable in view of CBDT Circular No. 21 of 2015. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2010-11. During the hearing, no one appeared for the assessee. The Departmental Representative brought to notice that the tax effect was less than Rs. 10 lakhs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal based on the tax effect involved, as per CBDT circulars.

AI-generated summary — verify with the full judgment below

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

Before: SHRI JOGINDER SINGH & SHRI ASHWANI TANEJA (ACOUNTANT MEMBER)

For Appellant: Shri A.G. Bhatkar

O R D E R Per ASHWANI TANEJA, AM

This appeal has been filed by the revenue against the order of Commissioner of Income-tax (Appeals) [hereinafter called ld.CITA)] dt 06-02- 2014 for A.Y. 2010-11.

During the course of hearing none appeared on behalf of the assessee. It was brought to our notice by the ld.DR appearing on behalf of the revenue that tax effect involved in this case is less than Rs.10 lakhs. Under these circumstances, we find that appeal filed by the revenue is not maintainable in view of circular No.21 of 2015 of CBDT dt 10-12-2015. Thus, the appeal of the revenue being not maintainable , is hereby dismissed.

Order pronounced in the open court at the conclusion of hearing.

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