ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -MALEGAON, MALEGAON vs. PRAMILA SUNIL. KASLIWAL, NASHIK

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ITA 1541/PUN/2019Status: HeardITAT Pune29 April 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 dismissed the appeals filed by the Revenue. This was done in accordance with CBDT Circular No. 17/2019, which sets a monetary limit for filing appeals.

What were the facts?

The Revenue filed appeals before the ITAT for assessment years 2009-10 and 2010-11. The tax effect in these appeals was less than Rs. 50 lakhs.

What were the issues?

Whether appeals with a tax effect below the prescribed monetary limit should be entertained by the ITAT as per CBDT circulars.

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 INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI

For Respondent: Shri M. G. Jasnani
Hearing: 29.04.2022Pronounced: 29.04.2022

ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the Revenue directed against the common order of ld. Commissioner of Income Tax (Appeals)- 1, Nashik [‘CIT(A)’ for short] dated 02.07.2019 for the assessment years 2009-10 and 2010-11 respectively.

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