INCOME TAX OFFICER, WARD -1(4), NAGPUR vs. M/S REGHUKUL CONSTRUCTION, NAGPUR

ITA 122/NAG/2020Status: DisposedITAT Nagpur13 October 2022AY 2009-102 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as it did not fall under the exceptions provided by the CBDT Circular. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2009-10. The tax effect involved in the appeal was below the monetary limit fixed by a CBDT Circular.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable given the tax effect was below the CBDT's monetary limit for appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, NAGPUR

Before: SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri G.J. Ninawe

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the Revenue against the order dated 14-09-2020 passed by the Commissioner of Income Tax (Appeals)-1, Nagpur [‘CIT(A)’] for assessment year 2009-10.

Admittedly, the tax effect involved in the appeal is below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019 and are not falling under the exceptions provided under the above said circular. Thus, grounds raised by the Revenue in the appeal fails and the appeal is not maintainable. Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in- above, with a liberty to file appropriate application for restoration of appeal to the file.

In the result, the appeal of Revenue is dismissed.

Order pronounced in the open court on 13th October, 2022.

Recent GST High Court judgments

Search GST case law →