ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 10, PUNE vs. M/S. THERMAXCULLIGAN WATER TECHNOLOGIES LTD, (MERGED WITH THERMAX LTD), PUNE

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ITA 2176/PUN/2017Status: DisposedITAT Pune23 September 2019AY 2001-022 pages
AI SummaryWithdrawn

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 Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2001-02. The tax effect in this appeal was below the monetary limit prescribed by CBDT Circular No. 17/2019.

What were the issues?

The primary issue was the maintainability of the appeal based on the monetary limit set by CBDT circulars for filing appeals.

Which sections of the Income-tax Act were involved?

Not Applicable

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 R.D. Onkar &, Shri Avinash Amle
For Respondent: Shri Abhishek Meshram

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the Revenue against the order dated 22-05-2017 passed by the Commissioner of Income Tax (Appeals)-6, Pune for assessment year 2001-02.

2 ITA No.2176/PUN/2017, A.Y. 2001-02

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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.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)-6, Pune 3. 4. The Pr. Commissioner of Income Tax-5, 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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