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Income Tax Appellate Tribunal, “A” BENCH,
Before: SHRI S.S.GODARA & DR.DIPAK P.RIPOTE
ORDER PER S.S.Godara, JM: These Revenue’s twin appeals for the A.Y. 2009-10 and 2011-12 are directed against the Commissioner of Income Tax(Appeals)-1, Nashik’s common order, dated 09.10.2019 passed in case nos.Nsk/CIT(A)-1/584 & 586/2015-16, respectively, involving proceedings u/s 144(1) r.w.s 147 of the Income Tax Act, 1961, in short “the Act”.
None appeared on behalf of the assessee. Heard the Revenue. Case files perused.
It emerges at the outset that the relevant tax effect involved in both these appeals is Rs.17,49,361/- and Rs.13,52,413/- respectively i.e. less & 2120/PUN/2019 for A.Y. 2009-10 & 11-12 Shri Anulla Ruwabali Khan, Nashik (R) (02 Appeals)
than Rs.50 lakhs for filing cases before the tribunal, as per the CBDT’s latest circular no.17/2019 dt.08.08.2019 made applicable on pending appeals as well in various forms. We thus quote the CBDT’s forgoing circular revising as the monetary limits for filing of appeals by the department before the tribunal to reject both these appeals. Ordered accordingly.
These Revenue’s twin appeals are dismissed for involving lower than the prescribed tax effect in above terms. A copy of this common order be placed in the respective case files.
Order pronounced in the open Court on 22nd June, 2022.