INCOME-TAX OFFICER, (EXEMPTION), WARD - 1, NASHIK vs. M/S. CHATUSHAKHIYA BRAMHAVRINDA GAIRAN TRUST, NASHIK

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ITA 1949/PUN/2017Status: DisposedITAT Pune12 September 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. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The Revenue filed appeals against the common order of the CIT(A) for assessment years 2014-15 and 2015-16. The tax effect in both appeals was below the monetary limit fixed by a CBDT Circular.

What were the issues?

Maintainability of appeals due to tax effect below the monetary limit prescribed by CBDT Circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

For Appellant: Smt. Deepa Khare
For Respondent: Shri Sudhendu Das

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

Both these appeals filed by the Revenue against the common order dated 12-05-2017 passed by Commissioner of Income Tax (Appeals)-3, Nashik for assessment years 2014-15 and 2015-16, respectively.

2 ITA Nos.1949 & 1950/PUN/2017, A.Ys. 2014-15 & 2015-16

2.

Admittedly, the tax effect 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 fails and the 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 Therefore, both the appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in- above.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In the result, both the appeals by the Revenue are dismissed as withdrawn.

Order pronounced in the open court on 12-09-2019.

Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 12th September, 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)-3, Nashik 3. 4. The Commissioner of Income Tax (Exemption), Pune ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “बी” बेंच, 5. ऩुणे / DR, ITAT, “B” 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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