What did the Tribunal hold?

The Tribunal dismissed the appeals filed by the Revenue. This was based on the revised monetary limits for filing appeals by the Department, which were enhanced to Rs. 50.00 lakh.

The Revenue filed appeals before the ITAT for assessment years 2010-11 and 2011-12. The tax effect in these appeals was less than Rs. 50.00 lakh.

What were the issues?

Whether pending appeals with a tax effect below the revised monetary limit set by CBDT circulars should be entertained by the Tribunal.

ACIT vs Usha Jitendrakumar Shah, Kolhapur | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri A.M. Mahadevan Krishnan

आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent; 2. 3. The CIT(A)-2, Kolhapur 4. The PCIT-2, Kolhapur 5. DR, ITAT, ‘A’ Bench, Pune गाड� फाईल / Guard file. 6.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 13-05-2021 Sr.PS 2. Draft placed before author 13-05-2021 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, KOLHAPUR vs. USHA JITENDRAKUMAR SHAH, KOLHAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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