DCIT (EXMP) CIRCLE PUNE, SWARGATE PMT BLDG vs. ASHIRWAD CHARITABLE TRUST, MUMBAI

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.233/PUN/2024
धििाारण वर्ा / Assessment Year : 2017-18

DCIT (EXMP),
Circle-Swargate PMT Bldg.,
Mumbai – 400021

PAN : AABTA4479Q
अपीलार्थी / Appellant

प्रत्यर्थी / Respondent

Assessee by :
Shri Raja B Singh &
Mohd. Obaid Ansari
Department by :
Shri Ramnath P. Murkunde
Date of hearing :
07-01-2025
Date of Pronouncement :
08-01-2025

आदेश / ORDER

PER ASTHA CHANDRA, JM :

The appeal filed by the Revenue is directed against the order dated
06.12.2023 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi
[“CIT(A)”] pertaining to Assessment Year (“AY”) 2017-18. 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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.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.233/PUN/2024, AY 2017-18

Order pronounced in the open court on 08th January, 2025. (R.K. Panda)
JUDICIAL MEMBER

पुणे / Pune; दिन ांक / Dated : 08th January, 2025. रदि

आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to :

//सत्य दपि प्रदि////
आिेश नुस र / BY ORDER,

िररष्ठ दनजी सदचि / Sr. Private Secretary
आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune