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2015 (5) TMI 265 - HC - Income TaxRevenue Audit Objection - Maintainability of appeal - Whether it is proper for the Tribunal to dismiss the appeal of the department without going into the merits of the case on the ground of low monetary limit especially when there was a revenue audit objection? - Tribunal dismiss the appeal of the department on the ground that CBDT Circular No.3 of 2011 dated 9.2.2011 in paragraph 8 clearly mention the exception which was not considered while dismissing the appeal - Held that:- There is no document relating to Revenue Audit Objection available in the typed set of documents filed along with this appeal. It is also evident from the order passed by the Tribunal that there is no reference to any document filed by the Department, before the Tribunal, insofar as Revenue Audit Objection in relation to the said transaction is concerned. In such view of the matter, this Court is in agreement with the view taken by the Tribunal that CBDT Circular 3/2011 dated 9.2.2011 will come into play and, therefore, the dismissal of the appeal is entirely justified. No substantial questions of law arise for consideration in this appeal. - Decided against revenue.
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