What did the Tribunal hold?

The Tribunal held that as per CBDT Circular No. 21/2015, appeals with a tax effect below Rs. 10 lacs are not maintainable. Therefore, the appeal was dismissed.

The Revenue filed an appeal before the ITAT. The tax effect involved in the appeal was less than Rs. 10 lacs.

What were the issues?

The primary issue was the maintainability of the appeal before the ITAT due to a low tax effect, as per the prevailing CBDT circular.

ACIT vs Ravinder Kaur | ITAT Mumbai 2016

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI AMIT SHUKLA & SHRI RAMIT KOCHAR

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. आयकर आयु�त(अपील) / The CIT(A)- concerned, Mumbai 4. आयकर आयु�त / CIT- Concerned, Mumbai �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, मुंबई / DR, ITAT, Mumbai H Bench 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील�य अ�धकरण, मुंबई / ITAT, Mumbai ITA 6597/Mum/2011 4 Draft dictated on 10-02-2016 Sr PS 2 Draft placed before Author on Sr PS 10-02-2016 3 Draft proposed & Place before the 10-02-2016 JM/AM 2nd member 4 Draft discussed/approved by 2nd JM/AM Member 5 Approved draft comes to the Sr PS Sr.PS 6 Kept for pronouncement on Sr PS 7 File sent to the Bench Clerk Sr PS 8 Date on which file goes to the Head Clerk 9 Date on which file goes to the AR 10 Date of dispatch Sr PS

ASST CIT RG 21(3), MUMBAI vs. RAVINDER KAUR, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments