ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 10,, PUNE vs. SANDHU ROADLINES PVT.LTD,, PUNE

आयकर अपीलीय अिधकरण “बी” �यायपीठ पुणे म� । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.2174/PUN/2017 िनधा�रण वष� / Assessment Year : 2013-14 ACIT, Circle-10, .......अपीलाथ� / Appellant Pune. बनाम / V/s. Sandhu Roadlines Pvt. Ltd., D-1(B Wing), 1st Floor, Ghanwat Plaza, Chakan Talegaon Road, Pune-410501. ……��यथ� / Respondent PAN : AALCS1536M C.O. No.39/PUN/2019 (Arising out of ITA No.2174/PUN/2017) िनधा�रण वष� / Assessment Year : 2013-14 Sandhu Roadlines Pvt. Ltd., D-1(B Wing), 1st Floor, Ghanwat Plaza, Chakan Talegaon Road, Pune-410501. .......अपीलाथ� / Appellant PAN : AALCS1536M बनाम / V/s. ACIT, Circle-10, ……��यथ� / Respondent Pune. Revenue by : Shri Pankaj Garg Assessee by : Shri Suniiel R. Karbhari सुनवाई क� तारीख / Date of Hearing : 14.11.2019 घोषणा क� तारीख / Date of Pronouncement : 14.11.2019 आदेश / ORDER PER D. KARUNAKARA RAO, AM: The appeal filed by the Revenue is against the order of the CIT(A)-6, Pune dated 15.05.2017 for the assessment year 2013-14. The assessee filed the Cross Objection.

2 ITA No.2174/PUN/2017 C.O. No.39/PUN/2019 ITA No.2174/PUN/2017 – By Revenue 2. Before us, at the outset, ld. counsel for the assessee submitted that the appeal of the Revenue is liable to be dismissed on account of low tax effect in terms of latest CBDT Circular No.17/2019 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 08th August, 2019 read with Circular No.3 of 2018 dated 11.07.2018. The ld. Counsel for the assessee submitted that the Revenue in appeal raised grounds assailing the findings of CIT(A) in deleting the additions. Thus, the tax effect on the said additions is less than Rs.50 lakhs. 3. The ld. DR for the Revenue fairly admitted that in the present appeal by the Revenue the tax effect is less than Rs.50 lakhs. 4. Both sides heard. The Revenue is in appeal against the order of CIT(A) in deleting the additions. Undisputedly, the tax effect involved in appeal is less than the monetary limit prescribed by the recent CBDT Circular No.17/2019 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 08th August, 2019 read with Circular No.3 of 2018 dated 11.07.2018 for filing of appeals before the Tribunal by the Department. The CBDT vide circular dated 08-08-2019 (supra) has amended Para 3 of Circular No.3 of 2018 dated 11-07-2018 thereby enhancing monetary limit of tax effect from Rs.20 Lakhs to Rs.50 Lakhs for filing of appeals by the Department before the Tribunal. Thus, without going into merit of the issues raised in the appeal, in view of the CBDT Circular (supra) the present appeal of the Revenue is dismissed on account of low tax effect. 5. Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for restoration of appeal, with the requisite material to

3 ITA No.2174/PUN/2017 C.O. No.39/PUN/2019 show that the appeal is protected by the exceptions prescribed in Para 10 of the Circular dated 11-07-2018 and its amendment dated 20-08-2018. 6. In the result, appeal of the Revenue is dismissed. C.O. No.39/PUN/2019 – By Assessee 7. The assessee is not pressed the Cross Objection due to appeal of the Revenue is not maintainable because of low tax effect involved in the said appeal of the Revenue. Thus, the Cross Objection of the assessee is dismissed as not pressed. 8. Resultantly, the appeal of the Revenue and the Cross Objection of the assessee are dismissed as above. Order pronounced in the open Court on 14th day of November, 2019. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (D. KARUNAKARA RAO) �याियक सद�य/JUDICIAL MEMBER लेखा सद�य/ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 14th November, 2019 Sujeet आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(A)-6, Pune. 4. The Pr. CIT-5, Pune. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “बी” ब�च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.