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1,454 orders · Page 8 of 30
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 The appeals were deemed withdrawn/not pressed.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 The appeals were deemed withdrawn/not pressed.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 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 The appeals were deemed withdrawn/not pressed.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 Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.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 filed by the Revenue was not maintainable. This was based on the CBDT Circular No. 17/2019, which raised the monetary limit for filing appeals to Rs. 50 lakhs, and a subsequent clarification that this limit applied 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 Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.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 The appeals were deemed withdrawn/not pressed.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 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 The appeals were deemed withdrawn/not pressed.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 Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.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 of the revenue deserved to be dismissed due to low tax effect, as per the binding CBDT circular and its subsequent clarification. The appeal was dismissed in limine without examining the merits.
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 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, applicable to pending appeals, raised the threshold to Rs. 50 lakhs.
The Tribunal held that the appeal was not maintainable due to low tax effect as per CBDT Circular No. 17/2019 and its subsequent clarification. The circulars were binding on tax authorities and applied retrospectively.
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 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 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 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 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 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, 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 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 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 CBDT circular is binding on the Revenue and applies to pending appeals. Therefore, the appeal filed by the Revenue was not maintainable due to the low tax effect.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. The 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 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 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 filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals set by the CBDT. This 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 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 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 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 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 Section 11(1)(a) and Section 11(1A) are independent provisions. Since the Assessing Officer did not dispute that the capital gain was applied for charitable purposes and the trust was registered under Section 12AA, the assessee was eligible for the benefit of Section 11(1)(a).
The Tribunal held that CBDT Circular No. 17/2019, which enhanced the monetary limit for filing appeals, applies to pending appeals. Therefore, if the tax effect is below the specified limit, the appeal is not maintainable.
The Tribunal held that since the disallowance made under Section 40(a)(ia) was removed pursuant to the earlier order, the penalty levied under Section 271(1)(c) based on that disallowance must also be deleted. The superstructure must fall if the foundation is removed.
The Tribunal held that the assessee did not provide necessary details regarding unsecured loans and cash deposits to prove their genuineness. Since the assessee was a habitual defaulter in complying with notices and did not contest the additions, the lower authorities' orders were upheld.
The Tribunal held that CBDT Circular No. 17/2019, which enhanced the monetary limit for filing appeals, applies to pending appeals. Therefore, if the tax effect is below the specified limit, the appeal is not maintainable.
The Tribunal held that the CBDT circular enhancing the monetary limit for appeals applies to pending appeals. Since the tax effect in the Revenue's appeal was below Rs. 50 lakhs, it was deemed not maintainable.
The Tribunal held that CBDT Circular No. 17/2019, which enhanced the monetary limit for filing appeals, applies to pending appeals. Therefore, if the tax effect is below the specified limit, the appeal is not maintainable.
The Tribunal restored the issue to the Assessing Officer, granting the assessee one final opportunity to substantiate its case regarding the loan and its genuineness.
The Tribunal held that the revised monetary limit of Rs. 50,00,000/- for filing appeals before the ITAT, as per CBDT Circular No. 17/2019, is applicable to pending appeals. Consequently, appeals with a tax effect below this limit are to be treated as withdrawn or not pressed.