ACIT, CHENNAI vs. KRISHNAMURTHY MAHESH, CHENNAI

ITA 1512/CHNY/2015Status: DisposedITAT Chennai06 January 2016AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue was precluded from filing the appeal due to the low tax effect. Consequently, the assessee's cross-objection was rendered infructuous.

What were the facts?

The Revenue filed an appeal before the ITAT, and the assessee filed a cross-objection. The tax effect in the appeal was less than the monetary limit set by the CBDT for filing appeals.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect is below the prescribed monetary limit.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI CHANDRA POOJARI & SHRI G. PAVAN KUMAR

For Respondent: Shri. A.B. Koli, IRS, JCIT

Heard together (2 matters)

I.T.A.No. 1512/Mds/2015
C.O.No.133/Mds/2015

Read from the judgment's own cause title. This page is filed under one of them.

PER G. PAVAN KUMAR, JUDICIAL MEMBER:

The appeal filed by the Revenue and Cross Objection by the assessee are directed against order of Commissioner of Income-

tax (Appeals)-2, Chennai in ITA Tr. No.255/13-14/AI (New No.ITA

NO.71/CIT(A)-2/2013-14, Dated 27.03.2015 for the assessment year

2010-2011 passed u/s.143(3) and 250

The order continues below.

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