ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 3, PUNE vs. M/S. M.B. GHARPURAY ENGINEERS AND CONTRACTORS, PUNE

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ITA 975/PUN/2019Status: DisposedITAT Pune02 August 2022AY 2012-133 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 appeal filed by the Revenue, citing CBDT Circular No. 17/2019 which sets a monetary limit for filing appeals. The issues raised in the appeal were left open for future proceedings.

What were the facts?

The Revenue filed an appeal before the ITAT for the assessment year 2012-13. The tax effect in this appeal was less than Rs. 50 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect is below the threshold specified in CBDT Circular No. 17/2019.

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 “A”, PUNE

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

For Appellant: Shri Arvind Desai
For Respondent: Smt. Deepa Khare, Shri Arvind Desai
Hearing: 02.08.2022Pronounced: 02.08.2022

ORDER

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