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1,454 orders · Page 4 of 30
The Tribunal held that the appeal of the revenue deserved to be dismissed due to low tax effect, as per CBDT Circular No. 17/2019 and its subsequent clarification. The circular was binding on tax authorities and applied retrospectively to pending appeals.
The Tribunal held that the CBDT Circular No. 17/2019 applies to pending appeals and that the tax effect in these appeals is below the enhanced monetary limit. Therefore, the appeals 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 Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.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 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 Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.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 deserved to be dismissed on account of low tax effect as per CBDT Circular No. 17/2019 and its subsequent clarification. The circulars were binding on tax authorities and applied retrospectively 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 The appeals were deemed withdrawn/not pressed.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 Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.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 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 Cross objections were either withdrawn or not pressed.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 Cross objections were either withdrawn or not pressed.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 Cross objections were either withdrawn or not pressed.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 addition of Rs. 3 crores on account of cash receipts was a double addition as the source of funds had already been taxed in the previous assessment year. Therefore, this addition was deleted.
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 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.
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 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 set by the CBDT. The revised limit is applicable to pending appeals.
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. This was based on the CBDT's circular raising the monetary limit for filing appeals to Rs. 50 lakhs, which was 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 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 held that the appeal falls within the ambit of CBDT Circular No. 17/2019, which prescribes monetary limits for preferring appeals. As the tax effect was below the prescribed limit, the appeal deserved to be dismissed.
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 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 of the revenue deserved to be dismissed as it fell within the ambit of the CBDT circular regarding low tax effect. The circular was applicable retrospectively to pending appeals.
The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to all pending appeals. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are 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 appeals fall within the ambit of CBDT Circular No. 17/2019 and its subsequent clarification, which makes the revised monetary limits applicable retrospectively to pending appeals. The circular is binding on tax authorities.
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 levy of fee under Section 234E, as per Section 200A, is applicable only from June 1, 2015. Since the statement was filed prior to this date, the fee was not leviable. The Tribunal also noted that the assessee had furnished the statement immediately after depositing the tax without delay.
The Tribunal held that the appeals filed by the revenue deserved to be dismissed as the tax effect was below the prescribed limit. The circular and its retrospective clarification were binding on the tax authorities.
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 appeals filed by the revenue deserved to be dismissed as the tax effect was below the prescribed limit. The circular and its retrospective clarification were binding on the tax authorities.
The Tribunal held that the revised monetary limits for filing appeals by the Revenue, 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 of the revenue deserved to be dismissed due to low tax effect, as per the binding CBDT circular and its subsequent clarification.
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 CIT(A) had not adjudicated the matters on merits. Following a High Court judgment, the Tribunal restored the appeals to the CIT(A) for adjudication on merits.
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 also applicable to pending appeals.
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, applicable to pending appeals, raised the limit to Rs. 50 lakhs.
The Tribunal held that CBDT Circular No. 17/2019, which enhanced monetary limits for appeals, applies retrospectively to pending appeals. Therefore, the Revenue's appeals were dismissed. The Tribunal also allowed the assessee's claim for depreciation on plant and machinery worth Rs. 3.50 crores.
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 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 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 appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals before the Tribunal as per CBDT Circular No. 17/2019. This circular, with its subsequent clarification, was applicable to pending appeals.
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 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 Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.