What did the Tribunal hold?

The Tribunal held that the grounds raised by the Revenue were not maintainable due to the low tax effect. Consequently, the appeal was dismissed as withdrawn.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?

The primary issue was whether the appeal filed by the Revenue was maintainable given the tax effect was below the CBDT's monetary limit.

DCIT vs M/S. Joshi Sweets | ITAT Pune 2020

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI ANIL CHATURVEDI & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri Pankaj Garg

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the Revenue against the order dated 07-03-2017 passed by the Commissioner of Income Tax (Appeals)-3, Pune 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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.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 27th January, 2020.

Sd/- Sd/- (Anil Chaturvedi) (S.S. Viswanethra Ravi) JUDICIAL MEMBER ACCOUNTANT MEMBER ऩुणे / Pune; ददनाांक / Dated : 27th January, 2020 RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. आयकर आयुक्त (अऩीऱ) / The CIT(A)-3, Pune 3.

The Pr. Commissioner of Income Tax-2, 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, CIRCLE - 3, PUNE vs. M/S. JOSHI SWEETS, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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