DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE vs M/S. ASSOCIATED EQUIPMENT RENTAL PVT.LTD,, PUNE

Income Tax Appellate Tribunal, ‘A’ BENCH, PUNE

For Appellant: Shri S.P. Walimbe

For Respondent: Ms. Diksha Agarwal

ORDER

PER S.S. GODARA, JM :

This Revenue’s appeal in A.Y. 2015-16 arises from the CIT(A)-9, Pune’s order dated 27-12-2018, passed in case No. PN/CIT(A)-6/DCIT.Cir.8/10196/2017-18 involving proceedings u/s 143(3) of the Income-tax Act, 1961, in short “the Act”.

Heard both the parties. Case files perused.

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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.

3. In the result, the appeal of Revenue is dismissed. Order pronounced in the open Court on this 07th day of June 2022.

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE vs. M/S. ASSOCIATED EQUIPMENT RENTAL PVT.LTD,, PUNE