DEPUTY COMMISSIONER OF INCOME-TAX, PANVEL CIRCLE, PANVEL vs. SHIVBAHADUR SRINATH YADAV, RAIGAD

ITA 1308/PUN/2019Status: DisposedITAT Pune04 July 2022AY 2011-122 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the grounds raised by the Revenue were not maintainable due to the low tax effect. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2011-12. The tax effect involved in the appeal was below the monetary limit prescribed by the CBDT.

What were the issues?

Maintainability of the appeal due to low tax effect as per CBDT circular.

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 S.S. VISWANETHRA RAVI, JM :

This appeal by the Revenue against the order dated 06-06-2019 passed by the Commissioner of Income Tax (Appeals)-2, Thane [‘CIT(A)’] for assessment year 2011-12.

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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.

In the result, the appeal of Revenue is dismissed.

Order pronounced in the open court on 04th July, 2022.

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