DY. CIT CENTRAL CIRCLE -1(2), NAGPUR vs. SHRI AMIT BHAURAO JICHKAR, NAGPUR

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ITA 151/NAG/2019Status: DisposedITAT Nagpur20 October 2023AY 2012-13Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)4 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 appeals filed by the Revenue, citing CBDT Circular No. 17/2019 which mandates that appeals with a tax effect below Rs. 50 lakhs should not be filed. The penalty appeal was rendered infructuous.

What were the facts?

The Revenue filed appeals before the ITAT against the orders of the CIT(A) for assessment year 2012-13. The tax effect in one of the appeals was less than Rs. 50 lakhs.

What were the issues?

Whether appeals with a tax effect below the prescribed monetary limit are maintainable before the ITAT. The consequence of a low tax effect on penalty proceedings.

Which sections of the Income-tax Act were involved?

Section 268A,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR – VIRTUAL COURT

Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI

For Appellant: Shri Rachit Thakar
For Respondent: Shri Amol Khairnar, Shri Rachit Thakar
Hearing: 19.10.2023Pronounced: 20.10.2023

ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the Revenue. The appeal in is directed against the order of ld. Commissioner of Income Tax (Appeals)- 1, Nagpur [‘the CIT(A)’] dated 16.04.2019 and the appeal in is

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