DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1), PUNE vs. M/S. ANSH SYSTEM PRIVATE LIMITED, PUNE

ITA 1718/PUN/2018Status: HeardITAT Pune14 January 2022AY 2010-113 pages

AI SummaryWithdrawn

What did the Tribunal hold?

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 Consequently, the appeal was not maintainable and was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2010-11. The tax effect involved in the appeal was below the monetary limit prescribed by the CBDT.

What were the issues?

Whether the Revenue's appeal is maintainable when the tax effect is below the prescribed monetary limit as per 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, PUNE BENCH, ‘A’ PUNE - VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri S.P. Walimbe

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 14-01-2022 Sr.PS 2. Draft placed before author 14-01-2022 Sr.PS 3. Draft proposed & placed before AM the second member 4. Draft discussed/approved by AM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

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