ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 3, AURANGABAD vs. NARENDRASINGH TARASINGH, AURANGABAD

ITA 799/PUN/2018Status: DisposedITAT Pune10 November 2021AY 2014-154 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 ITAT dismissed the appeal filed by the Revenue based on CBDT Circulars that prescribe monetary limits for filing appeals. The Tribunal noted that the tax effect was below the enhanced limit of Rs. 50 lakhs.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee did not appear for the hearing. The Revenue's counsel submitted that the tax effect was below Rs. 50 lakhs.

What were the issues?

Whether the Revenue's appeal should be dismissed due to low tax effect as per CBDT circulars. The applicability of monetary limits for filing appeals before the Tribunal.

Which sections of the Income-tax Act were involved?

CBDT Circular No.17/2019, CBDT Circular No.3 of 2018

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.S.SYAL & SHRI CHANDRA MOHAN GARG

For Respondent: Shri S.P Walimbe

Hearing: 10.11.2021Pronounced: 10.11.2021

आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 10.11.2021 Sr.PS/PS 2 Draft placed before author 10.11.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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