What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the low tax effect as per the CBDT circular. Therefore, the appeal was dismissed as withdrawn.

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2014-15. The tax effect involved in the appeal was below the monetary limit prescribed by the CBDT.

What were the issues?

Maintainability of the appeal due to low tax effect as per CBDT circular.

DCIT vs Mgm Institute of Health Sciences… | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri S.P. Walimbe

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the Revenue against the order dated 31-07-2017 passed by the Commissioner of Income Tax (Appeals)-10, Pune [„CIT(A)‟] for assessment year 2014-15.

Admittedly, the tax effect involved in this appeal is below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019. Thus, grounds raised by the Revenue fail and the appeal is not maintainable. Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.

In the result, the appeal of Revenue is dismissed.

Order pronounced in the open court on 04th March, 2021.

Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 04th March, 2021. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(A)-10, Pune 4. The CIT(Exemption), Pune ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE, PUNE vs. MGM INSTITUTE OF HEALTH SCIENCES, RAIGAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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