What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the low tax effect, as per the applicable CBDT circular. The appeal was dismissed as not pressed.

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was less than Rs. 10 lacs. The Revenue's counsel submitted that the appeal was not maintainable as per CBDT Circular No. 21/2015.

What were the issues?

The primary issue was the maintainability of the appeal before the ITAT in light of the monetary limits specified in CBDT Circular No. 21/2015 for appeals to the Tribunal.

ITO vs Darshana P. Brahmbhatt | ITAT Mumbai 2016

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI RAMIT KOCHAR

Keeping in view the CBDT Circular No. 21/2015 dated 10th December, 2015 which is applicable from retrospective effect and is also applicable to pending appeals and also in view of ld. Senior DR stating before us that this appeal is now not maintainable/not pressed in view of the above CBDT Circular, we hold that this appeal filed by the Revenue which is covered by this order involving tax effect of less than Rs. 10 lacs is not maintainable and is dismissed being not pressed. However, the Revenue is at liberty to file an application for recall of this appeal in accordance with law, if at any the Revenue wants to agitate the matter in accordance with the provisions/clauses as contained in the afore-stated circular. We order accordingly.

ITA 2933/Mum/2014 3

In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open court on 16th May 2016. आदेश क� घोषणा खुले �यायालय म� �दनांकः 16-05-2016 को क� गई ।

ITO 20(2)(1), MUMBAI vs. DARSHANA P. BRAHMBHATT, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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