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Income Tax Appellate Tribunal, “B” BENCH,
Before: SHRI R S SYAL & SHRI S.S.GODARA
ORDER
PER S.S.Godara, JM:
This Revenue’s appeal for A.Y.2010-11 is directed against the Commissioner of Income Tax(Appeals), Pune-5’s order dt 23.09.2019 in case no. PN/CIT (5)-5/DCIT, (HQ)(IV), Pune/169/2014-15 in proceedings u/s 143(3) r.w.s 147 of the Income Tax Act, in short “the Act”.
Learned AR submitted at the outset that the tax effect in the instant appeal is Rs.4,72,109/- only as per the relevant column in Form 36 herein. We thus quote the CBDT’s circular no.17/2019 dated 08-08- 2019 revising upward the monetary limits for filing of appeals by the department in Income-tax cases before various appellate forums. The earlier circular No.03/2018 dated 11-07-2018 had fixed monetary limit for filing of appeals by the Revenue before the tribunal at Rs.20.00 lakhs
A.Y. 2010-11 Walmik Agrotech Private Limited R) which stands enhanced in the Circular dated 08-08-2019 to Rs.50.00 lakhs qua all pending appeals as well. All these facts have gone unresulted from the Revenue side.
This Revenue’s appeal is dismissed for involving lower than the prescribed tax effect in above terms. Order pronounced in the open Court on 14th June, 2022.