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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
This appeal is filed by the Revenue against the order dated 09-05-2019 passed by the Commissioner of Income Tax (Appeals)- 2, Nashik for assessment year 2010-11.
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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.
Pawar Patkar Construction A.Y. 2010-11
In the result, the appeal of Revenue is dismissed.
Order pronounced in the open court on 22nd June 2022