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Income Tax Appellate Tribunal, ‘B’ BENCH, PUNE
ORDER
PER PARTHA SARATHI CHAUDHURY, JM
This appeal preferred by the Revenue emanates from order of the ld. CIT(A)-2, Aurangabad, dated 07-013-2019 for A.Y. 2013-14 as per the grounds of appeal on record.
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 low tax effect 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 06th June 2022 Sd/- sd/- (R.S. SYAL) (PARTHA SARATHI CHAUDHURY) VICE PRESIDENT JUDICIAL MEMBER Pune; Dated, this 06th day of June 2022 Ankam
Siddeshwar Ginning & Pressing Pvt. Ltd. A.Y. 2013-14 Copy of the Order forwarded to :
1. 1. The Appellant.
2. The Respondent.
3. The The CIT(A)-2, Aurangabad 4. the Pr. CIT 2, Aurangabad 5. The D.R. ITAT ‘B’ Bench, Pune.
5. Guard File BY ORDER, /// TRUE COPY /// Sr. Private Secretary ITAT, Pune.
Siddeshwar Ginning & Pressing Pvt. Ltd. A.Y. 2013-14
Date 1 Draft dictated on 13-05-2022 Sr.PS 2 Draft placed before author 30-05-2022 Sr.PS 3 Draft proposed and placed before the JM/AM second Member 4 Draft discussed/approved by second AM/JM Member 5 Approved draft comes to the Sr. PS Sr.PS 6 Kept for pronouncement on 06-06-2022 Sr.PS 7 Date of uploading of order 06-06-2022 Sr.PS 8 File sent to Bench Clerk 06-06-2022 Sr.PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order