What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the low tax effect as per the CBDT Circular. Therefore, the appeal was dismissed as withdrawn.

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2012-13. The tax effect involved in the appeal was below the monetary limit fixed by a CBDT Circular.

What were the issues?

The primary issue was whether the appeal was maintainable given the tax effect was below the prescribed monetary limit by the CBDT.

ITO vs Niranjan Shivaji Thakare, Nashik | ITAT Pune 2019

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

For Appellant: Shri Sanket Joshi

For Respondent: Shri Abhishek Meshram

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the Revenue against the order dated 31-03-2017 passed by the Commissioner of Income Tax (Appeals)-2, Nashik for assessment year 2012-13.

2 ITA No.1388/PUN/2017, A.Y. 2012-13

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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.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 23rd September, 2019.

Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 23rd 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)-2, Nashik 3. 4. The Pr. Commissioner of Income Tax-2, Nashik 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

INCOME-TAX OFFICER, NASHIK vs. NIRANJAN SHIVAJI THAKARE, NASHIK

What did the Tribunal hold?

What were the facts?

What were the issues?

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