1,454 orders · Page 21 of 30
The Tribunal noted that the tax effect was below the enhanced monetary limits specified by the CBDT. The Revenue did not present any material to show the appeals were protected by exceptions.
The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed to be withdrawn or not pressed.
The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed to be withdrawn or not pressed.
The Tribunal noted that the tax effect was below the enhanced monetary limits specified by the CBDT. The Revenue did not present any material to show the appeals were protected by exceptions.
The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed to be withdrawn or not pressed.
The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeals do 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 The appeals were deemed withdrawn/not pressed.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 appeals do 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 The appeals were deemed withdrawn/not pressed.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 appeals do 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 The appeals were deemed withdrawn/not pressed.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 appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed to be withdrawn or not pressed.
The Tribunal noted that the Revenue did not provide any material to show the appeals were protected by exceptions to the CBDT circular. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeals did not survive for consideration as the tax effect was below the enhanced monetary limits specified by the CBDT. Consequently, the appeals were dismissed as withdrawn/not pressed.
The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeals were not in consonance with the CBDT circular regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeals were not in consonance with the CBDT circular regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.
The Tribunal noted that the tax effect in dispute was below the enhanced monetary limit specified in the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed.
The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.
The Tribunal decided that the appeals do not survive for consideration due to the revised monetary limits for filing appeals. The appeals were deemed withdrawn/not pressed without going into their merits.
The Tribunal dismissed the appeals as withdrawn/not pressed, as their filing was not in consonance with the revised CBDT circulars regarding monetary limits. The Revenue can approach for recall if the tax effect is higher or exceptions apply.
The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeals did not survive for consideration as the tax effect was below the enhanced monetary limits specified by the CBDT. Consequently, the appeals were dismissed as withdrawn/not pressed.
The Tribunal held that the appeals do not survive for consideration due to the revised monetary limits specified in the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed.
The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.
The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.
The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal dismissed the appeals as withdrawn/not pressed, as their filing was not in consonance with the CBDT circulars regarding enhanced monetary limits. The Revenue is at liberty to approach for recall if the tax effect is higher or exceptions apply.
The Tribunal held that the appeals do 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 appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeals do not survive for consideration due to the revised monetary limits specified in the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed.
The Tribunal decided that the appeals do not survive for consideration due to the revised monetary limits for filing appeals. The appeals were deemed withdrawn/not pressed without going into their merits.
The Tribunal held that the appeals did not survive for consideration as the tax effect was below the enhanced monetary limits specified by the CBDT. Consequently, the appeals were dismissed as withdrawn/not pressed.
The Tribunal allowed the appeals for assessment years 2008-09, 2009-10, and 2010-11. For assessment year 2011-12, the appeal was partly allowed, upholding the addition related to the shortage of stock.
The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.
The Tribunal noted that the Revenue did not provide any material to show the appeals were protected by exceptions to the CBDT circular. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeals do not survive for consideration due to the revised monetary limits specified in the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed.
The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.
The Tribunal noted that the Revenue did not provide any material to show exceptions to the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed and dismissed.
The Tribunal held that the levy of fee under Section 200A in accordance with Section 234E was introduced effective from June 1, 2015. Since the challan and statement were filed prior to this date, no such fee was leviable.
The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.
The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.