DDIT (E)-1(1), MUMBAI vs. MAHARASHTRA JEEVAN PRADHIKARAN, MUMBAI

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ITA 2676/MUM/2012Status: DisposedITAT Mumbai27 May 2016AY 2008-092 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 noted that the tax effect on the disputed amount was below the threshold specified in CBDT Circular No. 21/2015. This circular mandates that appeals with a tax effect below Rs. 10.00 lacs are not maintainable before the ITAT.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for Assessment Year 2008-09. The total quantum under dispute was Rs. 17,52,540/-.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to low tax effect, as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: Shri Mahavir Singh & Shri Rajesh Kumar

For Appellant: Shri G N Maknana
For Respondent: Shri Jagdeesh Dhongde
Hearing: 23.05.2016Pronounced: 27.05.2016

O R D E R Per Mahavir Singh, Judicial Member

This appeal by revenue is arising out of the order of the CIT(A) – 1, Mumbai, in appeal No.CIT(A)-I/IT/E-1(233)/10-11 dated 13.02.2012. The assessment was framed by the Dy.DIT(E)-I(1), Mumbai, for A.Y. 2008-09 vide his order dated 28.12.2010 u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

At the outset, it is noticed that the total quantum under dispute involved in this Revenue’s appeal amounts to Rs.17,52,540/-. The tax effect on this quantum addition at the maximum marginal rate of tax would be at Rs.5,25,771/-. Since the tax effect is involved in the appeal is low, the same is covered vide CBDT Circular

Maharashtra Jeevan Pradhikaran No Circular No.21/2015 dated 10/12/2015. As the issue is covered by CBDT Circular, which mandates that the tax effect involving less than Rs. 10.00 lacs is not maintainable before ITAT and this circular also applies to pending appeals, the appeal of Revenue is dismissed. Order pronounced in the open court on this day of 27th May 2016.

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