ACIT., CIR.-23(3), MUMBAI vs. NARENDRAPAL SINGH BACHHER, MUMBAI

PDF · subscribers
ITA 595/MUM/2013Status: DisposedITAT Mumbai11 February 2016AY 2006-072 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 dismissed the appeal as not maintainable because the tax effect was below the prescribed monetary limit. The Departmental Representative also conceded this fact.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order. The tax effect involved in the appeal was below the monetary limit prescribed by the CBDT.

What were the issues?

The primary issue was whether the appeal was maintainable given the low tax effect, as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B”, BENCH MUMBAI

Before: SHRI B.R.BASKARAN, AM & SHRI PAWAN SINGH, JM Shri Narendrapal Singh Bachher,

For Respondent: Shri Prakash L. Pathade (DR)
Hearing: 10/02/2016Pronounced: 11/02/2016

PER PAWAN SINGH, JM: The above appeal is filed by the Revenue against the order of CIT(A)-33, Mumbai dated 16.11.2012 raising grounds of appeal for the assessment year mentioned above. The tax effect involved in the above referred case is below the monetary limit (Rs. 10,00,000/-) prescribed by the Central Board of Director Taxes(CBDT), vide its Circular No.21/2015(F.No.142/2007-ITJ (Pt.) dated 10th December, 2015. 2. None appeared on behalf of the assessee. Shri Prakash L. Pathade appeared on behalf of the revenue. The Departmental Representative (DR) on a query by the Bench fairly conceded that the tax effect involved in the above case was less than Rs. 10.00 lacs. Considering these facts, we dismiss the appeal holding them as not maintainable.

3.

In the result, appeal of the Revenue is dismissed. Order pronounced in the open court on this 11/02/2016. (B.R.BASKARAN) JUDICIAL MEMBER Mumbai; Dated : 11/02/2016 SK, PS Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

2.

""यथ" / The Respondent. 3. आयकर आयु"त(अपील) / The CIT(A), Mumbai. 4. आयकर आयु"त / CIT "वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण, मुंबई / DR, ITAT, Mumbai 5. 6. गाड" फाईल / Guard file. ///

आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Asstt.

Recent GST High Court judgments

Search GST case law →