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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
This appeal is filed by the Revenue against the order dated 07-02-2018 passed by the Commissioner of Income Tax (Appeals)- 2, Pune for assessment year 2010-11.
We note that this appeal was filed with a delay of 49 days. Upon hearing the ld. D.R, we find the reasons explained by the ld. .D.R., which clearly prevented the appellant-revenue in filing the appeal in time. Therefore, the delay of 49 days in filing this appeal is condoned.
3. 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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.
In the result, the appeal of Revenue is dismissed.
Order pronounced in the open court on 22nd June 2022