DEPUTY. COMMISSIONER OF INCOME TAX, CIRCLE -6, PUNE vs. SUTTATTI ENTERPRISES PVT.LTD, PUNE

ITA 808/PUN/2019Status: DisposedITAT Pune30 May 2022AY 2015-162 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the low tax effect. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2015-16. The tax effect involved in the appeal was below the monetary limit prescribed by the CBDT.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal based on the monetary limit set by CBDT circulars.

Which sections of the Income-tax Act were involved?

CBDT Circular No. 17/2019

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

For Appellant: Shri Nikhil Pathak

For Respondent: Shri M.G. Jasnani

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the Revenue against the order dated 22-03-2019 passed by the Commissioner of Income Tax (Appeals)-4, Pune [‘CIT(A)’] for assessment year 2015-16.

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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.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 30th May, 2022.

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