DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 5, PUNE vs. RAJDEEP ENGINEERING SYSTEMS PUNE PRIVATE LIMITED, PUNE

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ITA 1330/PUN/2019Status: DisposedITAT Pune28 April 2022AY 2010-113 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 as per CBDT Circular No. 17/2019, appeals with a tax effect below Rs. 50 lakhs should not be filed. Therefore, the appeals were dismissed as not maintainable.

What were the facts?

The Revenue filed appeals before the ITAT against orders of the CIT(A) for assessment years 2009-10 to 2011-12. 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 by CBDT should be entertained by the Tribunal.

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: 28.04.2022Pronounced: 28.04.2022

ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the Revenue directed against the different orders of ld. Commissioner of Income Tax (Appeals)- 4, Pune [‘CIT(A)’ for short] dated 28.06.2019 for the assessment years 2009-10 to 2011-13 respectively.

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