Exemption not granted for involving lower than the prescribed minimum tax effect

Last updated: 19 October 2020
Quick Summary
The Income Tax Appellate Tribunal has dismissed the Revenue's appeal due to a filing delay and the disputed tax addition being below the minimum threshold set by CBDT Circular No. 17/2019. The tribunal considered the delay as a communication gap between departmental authorities, prioritising substantial justice over technicalities. The appeal involved proceedings under sections 147/143(3) of the Income Tax Act.

Court :
ITAT Kolkata

Brief :
This Revenue’s appeal for assessment year 2008-09 arises against the Commissioner of Income-tax (Appeals)-7, Kolkata’s order dated 01.05.2019 passed in case No.979/CIT(A)-7/Circle-6(1)/Kol/15-16 involving proceedings u/s 147/143(3) of the Income Tax Act, 1961; (in short ‘the Act’).

Citation :
I.T.A No.2147/Kol/2019

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