INCOME-TAX OFFICER,(EXEMPTION) WARD - 1, NASHIK vs. M/S. SETU AHMEDNAGAR, AHMEDNAGAR

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ITA 2166/PUN/2017Status: DisposedITAT Pune23 September 2019AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the grounds raised by the Revenue were not maintainable due to the low tax effect. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for the assessment year 2009-10. 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 CBDT's prescribed monetary limit for filing appeals.

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: Shri Hari Krishan
For Respondent: Shri Abhishek Meshram

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the Revenue against the order dated 05-07-2017 passed by the Commissioner of Income Tax (Appeals)-10, Pune for assessment year 2009-10.

2 ITA No.2166/PUN/2017, A.Y. 2009-10

2.

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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.

3.

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)-10, Pune 3. 4. The CIT (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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