INCOME-TAX OFFICER, WARD - 1, PANVEL vs. SANJAY S. NARKAR, RAIGAD

ITA 1157/PUN/2019Status: HeardITAT Pune22 June 2022AY 2010-112 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. However, due to the low tax effect, the appeal was dismissed as withdrawn in terms of the CBDT Circular.

What were the facts?

The Revenue filed an appeal with a delay of 49 days. The tax effect involved in the appeal was below the monetary limit fixed by a CBDT Circular.

What were the issues?

The primary issue was whether the appeal filed by the Revenue was maintainable given the delay and the tax effect below the prescribed monetary limit.

AI-generated summary — verify with the full judgment below

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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.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

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