ITO, WARD-12(4), PUNE vs. WALMIK AGROTECH PRIVATE LIMITED, AUNDH

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ITA 1863/PUN/2019Status: DisposedITAT Pune30 May 2022AY 2009-103 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 noted that the tax effect was below the threshold specified in the CBDT circular. Therefore, the appeal was dismissed as not maintainable. The issues raised were left open for future examination.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was less than Rs. 50 lakhs. CBDT Circular No. 17/2019 mandates that appeals with a tax effect below Rs. 50 lakhs should not be filed.

What were the issues?

Whether an appeal filed by the Revenue is maintainable before the ITAT when the tax effect is below the monetary limit prescribed by 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 “B”, PUNE

Before: SHRI S. S. GODARA & SHRI INTURI RAMA RAO

For Appellant: Shri C. V. Deshpande
For Respondent: Shri M. G. Jasnani, Shri C. V. Deshpande
Hearing: 30.05.2022Pronounced: 30.05.2022

ORDER

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