DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2), PUNE vs. EXFO ELECTRO-OPTICAL ENGINEERING INDIA PVT.LTD, PUNE

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ITA 2598/PUN/2017Status: DisposedITAT Pune15 October 2019AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeals were not maintainable due to the low tax effect as per the CBDT circular. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) for assessment years 2013-14 and 2014-15. The tax effect in both appeals was below the monetary limit prescribed by CBDT Circular No. 17/2019.

What were the issues?

Maintainability of appeals based on the monetary limit set by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, PUNE

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

For Appellant: Shri Mahavir Jain
For Respondent: Shri Jeevan Bachhav

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

2.

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 Therefore, both the appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.

3.

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

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