ITO, WARD 1(3), NASHIK vs. SHRI ANULLA RUWABALI KHAN, NASHIK

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ITA 2125/PUN/2019Status: DisposedITAT Pune22 June 2022AY 2009-102 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the tax effect in both appeals was below the monetary limit prescribed by CBDT circular no. 17/2019 for filing appeals. Therefore, the appeals were dismissed on this ground.

What were the facts?

The Revenue filed two appeals against the CIT(A)'s order for assessment years 2009-10 and 2011-12. The appeals were filed under Section 144(1) read with Section 147 of the Income Tax Act.

What were the issues?

The primary issue was whether the appeals filed by the Revenue met the minimum tax effect criteria for filing appeals before the Tribunal as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH,

Before: SHRI S.S.GODARA & DR.DIPAK P.RIPOTE

For Respondent: Shri S P Walimbe – DR
Hearing: 10/06/2022Pronounced: 22/06/2022

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.

2.

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)

1.

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.

3.

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.

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