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Income Tax Appellate Tribunal, “C” BENCH, PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
आदेश / ORDER
PER S.S. VISWANETHRA RAVI, JM :
Both these appeals by the Revenue against the order dated 24-08-2017 passed by the Commissioner of Income Tax (Appeals)-1, Pune for assessment years 2013-14 and 2014-15, respectively.
2 ITA Nos.2597 & 2598/PUN/2017, A.Ys. 2013-14 & 2014-15
Admittedly, the tax effect involved in both these appeals are 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 both these appeals are not maintainable. Therefore, both the appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.
In the result, both the appeals of Revenue are dismissed.
Order pronounced in the open court on 15th October, 2019.
Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 15th October, 2019 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)-1, Pune 3. 4. The Pr. Commissioner of Income Tax-1, Pune ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “सी” बेंच, 5. ऩुणे / DR, ITAT, “C” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,
तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune