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Income Tax Appellate Tribunal, “A”
Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE
ORDER
Per S.S.Godara, JM:
This Revenue’s appeal for A.Y.2009-10 is directed against the Commissioner of Income Tax(Appeals)-3, Pune’s order dated 10.09.2020 passed in case no.PN/CIT(A)-3/ACIT, Cir-2/7/19-20, in proceedings u/s.271(1)(c) of the Income Tax Act, in short “the Act”.
Learned AR submitted at the outset that the tax effect in the instant appeal is Rs.2,77,378/- only as per the relevant column in Form 36 herein. We thus quote the CBDT’s circular no.17/2019 dated 08-08-2019 revising upwards the monetary limits for filing of appeals by the department in Income-tax cases before various appellate forums. The earlier circular No.03/2018 dated 11-07-2018 had fixed monetary limit for filing of appeals by the Revenue before the tribunal at Rs.20.00 lakhs which stands enhanced in the Circular
A.Y. 2009-10 ACIT Vs. Dinesh S.Rathi (R) dated 08-08-2019 to Rs.50.00 lakhs qua all pending appeals as well. All these facts have gone unrebutted from the Revenue side.
This Revenue’s appeal is dismissed for involving lower than the prescribed tax effect in above terms.
Order pronounced in the open Court on 28th June, 2022.