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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
आदेश / ORDER
PER SUSHMA CHOWLA, JM:
Both the appeals filed by Revenue are against separate orders of CIT(A)-2, Aurangabad, both dated 22.03.2016 relating to assessment year 2005-06 against respective orders passed under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (in short ‘the Act’).
Both the appeals filed by Revenue relating to related assessee were heard together and are being disposed of by this consolidated order for the sake of convenience.
The learned Departmental Representative for the Revenue fairly admitted that the tax effect arising in the present appeals is below the limits prescribed in the CBDT Circular No.3/2018, dated 11.07.2018. Hence, the appeals of Revenue are not maintainable.
In the result, both the appeals of Revenue are dismissed.
Order pronounced on this 15th day of October, 2018.
Sd/- Sd/- (ANIL CHATURVEDI) (SUSHMA CHOWLA) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक Dated : 15th October, 2018. GCVSR
ITA Nos.1308 & 1309/PUN/2016 3
आदेश की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to : 1. अऩीऱाथी / The Appellant; 2. प्रत्यथी / The Respondent; 3. आयकर आयुक्त(अऩीऱ) / The CIT(A)-2, Aurangabad; 4. The Pr.CIT-2, Thane; ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे “ए” / DR 5. ‘A’, ITAT, Pune; 6. गार्ड पाईऱ / Guard file. आदेशािुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune