INCOME TAX OFFICER, WARD 13(1), PUNE, PUNE vs. SHRI LATE ARJAN JETHACHAND CHABRIYA LEGAL HEIR JAYA ARJAN CHHABRIA, PUNE
आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE
BEFORE SHRI R.K. PANDA, VICE PRESIDENT
AND MS. ASTHA CHANDRA, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.227/PUN/2024
धििाारण वर्ा / Assessment Year : 2014-15
Income Tax Officer,
Ward – 13(1), Pune
Vs.
Shri Late Arjan Jethachand Chabriya
Legal Heir Jaya Arjan Chhabria,
405 Sindh Housing Society Ltd.,
Road No. 4, Aundh, Pune-411007
PAN : AJBPC7136R
अपीलार्थी / Appellant
प्रत्यर्थी / Respondent
Assessee by :
Shri V.L. Jain
Department by :
Shri Ramnath P. Murkunde
Date of hearing :
12-11-2024
Date of Pronouncement :
15-01-2025
आदेश / ORDER
PER ASTHA CHANDRA, JM :
The appeal filed by the Revenue is directed against the order dated
14.12.2023 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi
[“CIT(A)”] pertaining to Assessment Year (“AY”) 2014-15. 2. Admittedly, the tax effect involved in the appeal is below monetary limit of Rs.60 lakhs fixed by the CBDT vide its latest Circular No. 5/2024
(F.No.279/Misc.142/2007-ITJ(Pt.)) dated 15.03.2024 and Circular No.
09/2024 (F.No.279/Misc./M-74/2024-ITJ) dated 17.09.2024 and are not falling under the exceptions provided under the above said Circular. Thus, grounds raised by the Revenue in the appeal fails and the appeal is not maintainable. Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above. However, in case, the present appeal is found to be maintainable at any stage for any technical reasons, the Revenue shall be at liberty to seek recall of this order under relevant provisions of law.
ITA No.227/PUN/2024, AY 2014-15
In the result, the appeal of Revenue is dismissed.
Order pronounced in the open court on 15th January, 2025. (R.K. Panda)
JUDICIAL MEMBER
पुणे / Pune; दिन ांक / Dated : 15th January, 2025. रदि
आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to :
अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. ग र्ड फ़ इल / Guard File.
//सत्य दपि प्रदि////
आिेश नुस र / BY ORDER,
िररष्ठ दनजी सदचि / Sr. Private Secretary
आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune