INCOME TAX OFFICER, WARD-3, PANVEL vs SMT SEEMA YOGESH AWARI, RAIGAD

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Subodh Ratnaparkhi

For Respondent: Shri M.G. Jasnani

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the Revenue against the order dated 12-01-2023 passed by the National Faceless Appeal Centre, Delhi (“NFAC”) for assessment year 2014-15.

Admittedly, the tax effect involved in the appeal is below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019 and are not falling under the exceptions provided under the

2 ITA No. 302/PUN/2023, A.Y. 2014-15

above said circular. Thus, grounds raised by the Revenue in the appeal fails and the appeal is not maintainable. Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in- above, with a liberty to file appropriate application for restoration of appeal to the file.

In the result, the appeal of Revenue is dismissed.

Order pronounced in the open court on 14th August, 2023.

Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) JUDICIAL MEMBER VICE PRESIDENT पुणे / Pune; दिनाांक / Dated : 14th August, 2023. रदव

आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : अपीलार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The concerned CIT, Pune. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, 4. पुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइल / Guard File. 5. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER,

वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

INCOME TAX OFFICER, WARD-3, PANVEL vs. SMT SEEMA YOGESH AWARI, RAIGAD