ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, NASHIK vs. M/S. PAWAR PATKAR CONTRUCTION PVT.LTD, NASHIK

ITA 1184/PUN/2019Status: HeardITAT Pune22 June 2022AY 2010-112 pages

AI SummaryWithdrawn

What did the Tribunal hold?

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 Consequently, the appeal was not maintainable and was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2010-11. The tax effect involved in the appeal was below the monetary limit fixed by a CBDT Circular.

What were the issues?

The primary issue was whether the appeal filed by the Revenue was maintainable given that the tax effect was below the prescribed monetary limit by the CBDT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri C.H. Naniwadekar

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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.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

Recent GST High Court judgments

Search GST case law →