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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
आदेश / ORDER
PER BENCH :
These two appeals by the Revenue are directed against the
separate orders of the Commissioner of Income-tax (Appeals) dated
12.01.2017 & 02.05.2017 respectively in relation to the assessment
years 2010-11 & 2011-12. Assessee has also filed the cross-
objection against the appeal by the Revenue for the A.Y. 2011-12.
It has been fairly admitted by the ld. DR that the tax effect in these
two appeals is less than Rs.50.00 lakh
Recently, the CBDT has issued circular No.17/2019 dated
08-08-2019 revising upward the monetary limits for filing of
appeals by the Department in Income-tax Cases before various
appellate forums. The earlier circular No.03/2018 dated 11-07-2018
fixed monetary limit for filing of appeals by the Revenue before the
Tribunal at Rs.20.00 lakh. Such limit has now been enhanced in the
recent Circular dated 08-08-2019 to Rs.50.00 lakh. Since tax effect
in the instant appeals is less than the revised monetary limit of
Rs.50.00 lakh, we are not inclined to entertain the appeals of the
Revenue.
3 M/s. Shalaka Infra Tech Pvt. Ltd., A.Yrs. 2010-11 & 2011-12
In view of the foregoing discussion, we dismiss the appeals
filed by the Revenue. The Cross objection filed by the assessee has
become infructuous.
In the result, the appeals of the Revenue and cross objection of
the assessee stands dismissed.
Order pronounced in the Open Court on 13th September, 2019.
Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 13th September, 2019 सतीश
आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-2, Pune/CIT(A)-4, Pune 4. The Pr.CIT-1, Pune/Pr. CIT-3, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “B” / DR ‘B’, ITAT, Pune; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
M/s. Shalaka Infra Tech Pvt. Ltd., A.Yrs. 2010-11 & 2011-12
Date 1. Draft dictated on 12-09-2019 Sr.PS 2. Draft placed before author 12-09-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *