ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - MALEGAON, MALEGAON vs. PRAMILA SUNIL KASLIWAL, NASHIK

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ITA 1542/PUN/2019Status: HeardITAT Pune29 April 2022AY 2010-113 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 dismissed the appeals filed by the Revenue, taking note of CBDT Circular No. 17/2019 which sets a monetary limit for filing appeals. The issues raised were left open for future proceedings.

What were the facts?

The Revenue filed appeals before the ITAT for assessment years 2009-10 and 2010-11. The tax effect in these appeals was less than Rs. 50 lakhs.

What were the issues?

Whether appeals with a tax effect below the monetary limit specified in CBDT Circular No. 17/2019 should be entertained by the ITAT.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI

For Respondent: Shri M. G. Jasnani
Hearing: 29.04.2022Pronounced: 29.04.2022

ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the Revenue directed against the common order of ld. Commissioner of Income Tax (Appeals)- 1, Nashik [‘CIT(A)’ for short] dated 02.07.2019 for the assessment years 2009-10 and 2010-11 respectively.

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