ITAT Dehradun Judgments — September 2020

The Tribunal dismissed the Revenue's appeal as not maintainable due to the low tax effect, following the CBDT circular. Consequently, the Assessee's cross-objection was also dismissed as infructuous.

The Tribunal dismissed both appeals filed by the Revenue. This decision was based on the CBDT Circular No. 17/2019, which revised the monetary limit for departmental appeals to the ITAT to Rs. 50 lakhs.

The Tribunal noted that the assessee had filed the necessary declaration under the Vivad se Vishwas Act. Therefore, the appeal was consigned to records and treated as dismissed.

The Tribunal noted that the assessee had filed a declaration under the Vivad se Vishwas Act. Consequently, the appeal was consigned to records and treated as dismissed.

The Tribunal dismissed the appeals filed by the Revenue. This decision was based on the CBDT's Circular No. 17/2019, which revised the monetary limit for departmental appeals to the ITAT to Rs. 50 lakhs.

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the low tax effect, as per CBDT Circular No. 17/2019. The appeal was dismissed on this ground.

The Tribunal dismissed the Revenue's appeal as not maintainable. This decision was based on the CBDT's Circular No. 17/2019, which revised the monetary limit for filing departmental appeals to the ITAT to Rs. 50 lakhs.

The Tribunal agreed that the tax effect was below the monetary limit specified in the CBDT circular. Consequently, the appeal filed by the Revenue was dismissed as not maintainable.

The Tribunal dismissed the appeals filed by the Revenue. This decision was based on the CBDT's Circular No. 17/2019, which revised the monetary limit for departmental appeals to the ITAT to Rs. 50 lakhs.

The Tribunal dismissed both appeals filed by the Revenue. This decision was based on the CBDT Circular No. 17/2019, which revised the monetary limit for departmental appeals to the ITAT to Rs. 50 lakhs.