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1,454 orders · Page 2 of 30
The Tribunal noted that the Revenue intended to withdraw the appeals as the tax effect was below the revised monetary limit. Applying the CBDT circulars, the appeals were dismissed as withdrawn.
The Tribunal held that technicalities should not impede justice and that the assessee's failure to attend assessment proceedings or file additional evidence with proper application should not prevent a fair hearing. Therefore, the matter was remitted back to the CIT(A).
The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and enhances the monetary limit for filing appeals. Therefore, appeals with a tax effect below Rs. 50 lakhs are not maintainable.
The Tribunal held that the appeal filed by the Revenue was not maintainable as the tax effect was less than the prescribed monetary limit of Rs. 50 lacs. The Revenue could not provide any exceptions to the circular.
The ITAT, following CBDT Circular No. 17/2019 which applies to pending appeals, dismissed the revenue's appeal. The circular mandates dismissal of appeals where the tax effect is below a specified monetary limit.
The Tribunal noted that the CBDT circulars revised the monetary limit for filing appeals to Rs. 50 Lacs and clarified that this would apply to pending appeals. Therefore, the appeal was not maintainable.
The Tribunal held that while non-compliance was established, the penalty was justified only for one assessment year (2007-08) due to the manner in which notices were issued for other years. The penalty for the remaining years was not upheld.
The Tribunal held that CBDT Circular No. 17/2019 applies to pending appeals and enhances the monetary limit for filing appeals. Therefore, appeals with a tax effect below Rs. 50 lakhs are not maintainable.
The Tribunal held that according to CBDT Circular No. 17/2019, appeals with a tax effect not exceeding Rs. 50 lacs should not be filed. As the tax effect in this case was below the limit and no exceptions were brought to notice, the appeal was not maintainable.
The Tribunal held that CBDT Circular No. 17/2019, which enhanced the monetary limit for filing appeals to Rs. 50 lakhs before the ITAT, applies retrospectively to pending appeals. Therefore, the Revenue's appeal was dismissed.
The Tribunal held that CBDT Circular No. 17/2019, which enhanced the monetary limit for filing appeals, applies retrospectively to pending appeals. Therefore, the appeal filed by the Revenue was dismissed.
The Tribunal, in light of the CBDT Circular No. 17/2019, held that the appeal filed by the Revenue was to be dismissed. The circular was applicable to all pending appeals.
The Tribunal allowed the assessee's application to withdraw the appeal. Therefore, the appeal was dismissed as withdrawn.
The Tribunal found that the CIT(A) had adjudicated the appeals on merits, considering all facts, legal provisions, and judicial pronouncements. Therefore, the Tribunal found no reason to interfere with the CIT(A)'s orders.
The Tribunal found that the CIT(A) had adjudicated the appeals on merits, considering all facts, legal provisions, and judicial pronouncements. Therefore, the Tribunal found no reason to interfere with the CIT(A)'s orders.
The ITAT held that since the assessee had filed an electronic appeal before the CIT(A) which was to be considered, the appeal filed before the ITAT had become infructuous. Therefore, the appeal before the ITAT was dismissed.
The Tribunal dismissed the appeals, applying CBDT Circular No. 17/2019 and a subsequent clarification which revised the monetary limit for filing appeals to Rs. 50 Lacs and made it applicable to pending appeals.
The Tribunal dismissed the appeals, applying CBDT Circular No. 17/2019 and a subsequent clarification which revised the monetary limit for filing appeals to Rs. 50 Lacs and made it applicable to pending appeals.
The Tribunal held that the CBDT circular applies to pending appeals and that the Department should not have pressed the appeal as the tax effect was below the enhanced monetary limit. Therefore, the appeal was not maintainable.
The Tribunal held that as per CBDT Circular No. 17/2019, appeals with a tax effect below Rs. 50 lacs are not maintainable. The Revenue could not provide any exceptions to this circular.
The Tribunal held that while non-compliance was established, the penalty was justified only for one assessment year (2007-08) due to the manner in which notices were issued for other years. The penalty for the remaining years was not upheld.
The Tribunal dismissed the appeals, applying CBDT Circular No. 17/2019 and a subsequent clarification which revised the monetary limit for filing appeals to Rs. 50 Lacs and made it applicable to pending appeals.
The Tribunal held that the CBDT circular applies to pending appeals and that the Department should not have pressed the appeal as the tax effect was below the enhanced monetary limit. Therefore, the appeal was not maintainable.
The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.
The Tribunal held that the appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals as per CBDT Circular No. 17/2019. This circular was applicable to pending appeals.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal held that the appeal filed by the Revenue was not maintainable. This was based on a CBDT circular that raised the monetary limit for filing appeals to Rs. 50 lakhs, which was also applicable to pending appeals.
The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.
The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.
The Tribunal held that the appeal was not maintainable due to the revised monetary limit for filing appeals by the Revenue as per CBDT Circular No. 17/2019. This circular was also applicable to pending appeals.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.
The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.
The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.
The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.
The Tribunal held that the appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals as per CBDT Circular No. 17/2019. The circular, applicable to pending appeals, stipulated a minimum tax effect of Rs. 50 lakhs for appeals to the Tribunal.
The Tribunal held that the appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals set by the CBDT. The revised limit is applicable to pending appeals.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal decided that the appeals did not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.
The Tribunal held that the appeal of the revenue deserved to be dismissed in limine due to low tax effect, as it fell within the ambit of CBDT Circular No. 17/2019 and its subsequent clarification.
The Tribunal held that the appeal of the revenue deserved to be dismissed as it fell within the ambit of CBDT Circular No. 17/2019 and its subsequent clarification, which prescribed a monetary limit for preferring appeals. The circular was binding on tax authorities and applied retrospectively to pending appeals.