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309 orders · Page 7 of 7
The Tribunal held that the CBDT Circular No. 17/2019, which increased the monetary limit for filing appeals to the ITAT, is binding on the Revenue. Therefore, the Revenue cannot proceed with these appeals.
The Tribunal held that the CBDT Circular No. 17/2019, which increased the monetary limit for filing appeals to Rs. 50 lakhs and instructed withdrawal of appeals below this limit, is binding on the Revenue. Therefore, the Revenue cannot proceed with these appeals.
The Tribunal held that the CBDT Circular No. 17/2019, which increased the monetary limit for filing appeals to Rs. 50 lakhs and instructed withdrawal of appeals below this limit, is binding on the Revenue. Therefore, the Revenue cannot proceed with these appeals.
The Tribunal held that the CBDT Circular No. 17/2019, which mandates withdrawal of appeals with a tax effect below Rs. 50 lakhs, is binding on the Revenue. Consequently, the Revenue's appeal was dismissed.
The Tribunal held that the CBDT Circular No. 17/2019, which increased the monetary limit for filing appeals to Rs. 50 lakhs and instructed withdrawal of appeals below this limit, is binding on the Revenue. Therefore, the Revenue cannot proceed with these appeals.
The Tribunal found that the Assessing Officer disallowed the claim based on the Goetze (India) Ltd. judgment, stating no additional claim could be made if not in the original return. However, the Apex Court judgment allows appellate authorities to entertain additional claims.
The Tribunal held that the assessee was prevented from filing the appeal within the prescribed time due to sufficient cause, namely, his severe and continuous ill health. Therefore, the delay in filing the appeal was condoned.
The Tribunal held that since the quantum appeal of the assessee was allowed, the penalty imposed under Section 271(1)(c) had no legs to stand. Therefore, the Revenue's appeal was dismissed.
The Tribunal noted that the issue was covered by its own previous decisions in the assessee's own case. The CIT(A) had followed these precedents in granting the exemption.