ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - MALEGAON, MALEGAON vs. SUNIL MANIKCHAND KASLIWAL (HUF), NASHIK

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ITA 1540/PUN/2019Status: DisposedITAT Pune26 May 2022AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeals were not maintainable as they did not fall under the exceptions provided in the CBDT Circular regarding monetary limits. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The Revenue filed four appeals against the common order of the CIT(A) for assessment years 2009-10 to 2011-12. The tax effect in these appeals was below the monetary limit prescribed by a CBDT Circular.

What were the issues?

The primary issue was whether the Revenue's appeals were maintainable given the tax effect was below the CBDT's monetary limit for filing appeals.

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 Respondent: Shri M.G. Jasnani

आदेश / ORDER PER BENCH :

1.

These four appeals by the Revenue against the common order dated 02-07-2019 passed by the Commissioner of Income Tax (Appeals)-1, Nashik [‘CIT(A)’] for assessment years 2009-10 to 2011-12, respectively.

2.

Admittedly, the tax effect involved in these four appeals are below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019 and are not falling under the exceptions provided under the above said circular. Thus, grounds raised by the Revenue in these four appeals fail and all the appeals are not maintainable. Therefore, all the four appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.

3.

In the result, all the four appeals of Revenue are dismissed.

Order pronounced in the open court on 26th May, 2022.

Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ददिांक / Dated : 26th May, 2022. रधव आदेश की प्रधतधलधप अग्रेधर्त / Copy of the Order forwarded to : अपीलार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The CIT(A)-1, Nashik 4. The Pr. CIT-1, Nashik धवभागीय प्रधतधिधि, आयकर अपीलीय अधिकरण, “बी” बेंच, 5. पुणे / DR, ITAT, “B” Bench, Pune. गार्ा फ़ाइल / Guard File. 6. //सत्याधपत प्रधत// True Copy// आदेशािुसार / BY ORDER,

वररष्ठ धिजी सधचव / Sr. Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

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