ITO 22(3)(3), NAVI MUMBAI vs. NILESH N PATEL, NAVI MUMBAI

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ITA 851/MUM/2014Status: DisposedITAT Mumbai02 February 2016AY 2009-102 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 was not maintainable due to the low tax effect. The Departmental Representative also conceded this point.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect involved in the appeal was below the monetary limit prescribed by the CBDT circular.

What were the issues?

The primary issue was whether an appeal with a tax effect below the prescribed monetary limit was maintainable before the Tribunal.

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 Nilesh N. Patel,

For Appellant: Shri Bhavesh Dayalji Tanna
For Respondent: Shri Sachchidanand Dube (DR), Shri Bhavesh Dayalji Tanna
Hearing: 02/02/2016Pronounced: 02/02/2016

PER PAWAN SINGH, JM: The above appeal is filed by the Assessing Officer (AO) raising ground of appeal for the assessment years 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. Shri Bhavesh Dayalji Tanna appeared on behalf of the assessee. 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 02/02/2016. (B.R.BASKARAN) JUDICIAL MEMBER Mumbai; Dated : 02/02/2016 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. 2 ITA No.851/M/14 Shri Nilesh N. Patel

6.

गाड" फाईल / Guard file. ///

आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Asstt.

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