Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2017 (4) TMI 773 - GUJARAT HIGH COURT

2017 (4) TMI 773 - GUJARAT HIGH COURT - TMI - Delay in filing an appeal before the ITAT - Revenue appeal - Condonation of delay - Held that:- the learned Tribunal has rightly dismissed the Appeal on the ground that the tax effect involved in the Appeal is less than the monetary limits prescribed by the CBDT to prefer an Appeal before the learned Tribunal. Under the circumstances, as such there is no merits in the Appeal. Under the circumstances, to issue notice upon the respondent and thereafter .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

.JUSTICE M.R. SHAH) 1. Present application under section 5 of the Limitation Act has been preferred by the applicant - Revenue requesting to condone delay of 68 days caused in preferring Tax Appeal against the impugned order passed by the learned Income Tax Appellate Tribunal dated 29.01.2016 passed in ITA No.383/Ahd/2011 for A.Y. 2000-01 by which the learned Tribunal has dismissed the said Appeal as not entertained the said Appeal and has consequently dismissed the said Appeal considering the C .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

relying upon Circular of the CBDT No.21 of 2015 dated 10.12.2015. 3. We have heard Shri Mehta, learned counsel appearing for the Revenue. We have also perused the impugned order passed by the learned Tribunal as well as the order passed by the learned CIT(A) which was before the learned Tribunal. From the material on record it appears that the tax effect involved in the Appeal before the learned Tribunal for A.Y. 2000-01 was ₹ 4,50,716 only, which shall be less than the monetary limits pre .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

015 dated 10.12.2015 and has submitted that common question / issue had arisen with respect to another Appeal with respect to another Assessment Year and therefore, the learned Tribunal ought to have entertained the said Appeal. However, considering clause 5 of the Circular No.21 of 2015 dated 10.12.2015, the aforesaid is not substantiated. It is required to be noted that the order passed by the learned CIT(A), which was before the learned Tribunal, was not a composite order passed by the learne .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n which tax effect in respect of the disputed issues exceeds the monetary limits specified in para 3. In other words, Appeals can be filed only with reference to the tax effect in the relevant assessment year. However, there is an expenditure to the aforesaid and in case of a composite order of any High Court or any Appellate Authority, which involves more than one assessment year and common issues in more than one assessment year, Appeal shall be filed in respect of all such assessment years ev .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version