INCOME-TAX OFFICER, WARD - 2 (4), AURANGABAD vs. M/S. SIDDHESHWA GINNING & PRESSING PVT.LTD, AURANGABAD

PDF · subscribers
ITA 577/PUN/2019Status: DisposedITAT Pune06 June 2022AY 2013-143 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the low tax effect. Consequently, the grounds raised by the Revenue were dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect involved in the appeal was below the monetary limit prescribed by a CBDT Circular.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when the tax effect is below the monetary limit specified by CBDT circulars.

Which sections of the Income-tax Act were involved?

CBDT Circular No. 17/2019

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, PUNE

For Appellant: Shri Suhas Dabade

ORDER

PER PARTHA SARATHI CHAUDHURY, JM

1.

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

Recent GST High Court judgments

Search GST case law →