INCOME-TAX OFFICER vs. SHRI HANUMAN VITTHAL GOWARI, RAIGAD

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ITA 1309/PUN/2016Status: DisposedITAT Pune15 October 2018AY 2005-063 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 the appeals was below the limits prescribed by the CBDT Circular No. 3/2018. Therefore, the appeals filed by the Revenue were not maintainable.

What were the facts?

The Revenue filed appeals against orders passed under section 143(3) r.w.s. 147 of the Income-tax Act for the assessment year 2005-06. The appeals were filed by the Income Tax Officer against Shri Eknath Vitthal Gowari and Shri Hanuman Vitthal Gowari.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals due to a low tax effect, as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

For Appellant: Shri Rajesh Gawli
For Respondent: Shri Prateek Jha
Hearing: 04.10.2018Pronounced: 15.10.2018

Heard together (2 matters)

ITA No.1308/PUN/2016
ITA No.1309/PUN/2016

Read from the judgment's own cause title. This page is filed under one of them.

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’).

2.

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.

3.

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.

4.

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

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