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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI S.S. GODARA & DR. DIPAK P. RIPOTE
Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 06-07-2022 Date of pronouncement 07-07-2022 आदेश / ORDER
PER S.S. GODARA, JM :
This Revenue‟s appeal for A.Y.2010-11 is directed against the CIT(A)-1, Nashik‟s order dated 01.01.2019 passed in case No.Nask/CIT(A)-1/407/2015-16 in proceedings u/s.144 r.w.s 147 of the Income Tax Act, in short “the Act”. Case called twice. None appears at the assessee‟s behest. It is accordingly proceeded ex-parte.
2 M/s. Tough Metaliks Pvt. Ltd.
We find from the records that the tax effect involved in the instant appeal is Rs.50,323/- only as per the relevant column No.10 in Form 36 herein. We thus quote the CBDT‟s circular no.17/2019 dated 08-08-2019 revising upward the monetary limits for filing of appeals by the department in Income-tax cases before various appellate forums. The earlier circular No.03/2018 dated 11-07-2018 had fixed monetary limit for filing of appeals by the Revenue before the tribunal at Rs.20.00 lakhs which stands enhanced in the Circular dated 08-08-2019 to Rs.50.00 lakhs qua all pending appeals as well. All these facts have gone unrebutted from the Revenue side. We accordingly reject its instant appeal.
This Revenue‟s appeal is dismissed for involving lower than the prescribed tax effect in above terms.