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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
आदेश / ORDER
PER SUSHMA CHOWLA, JM:
The appeal filed by Revenue is against order of CIT(A)-2, Kolhapur, dated 04.11.2016 relating to assessment year 2013-14 against order passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’).
The learned Authorized Representative for the assessee at the outset pointed out that the total assessed income in the hands of assessee is
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₹ 27,16,160/-. He further pointed out that the issue raised in the present appeal filed by the Revenue is against allowability of deduction claimed under section 80JJA of the Act at ₹ 26,84,824/-. He then pointed out that the appeal effect in the present appeal of Revenue was below the tax effect as provided by the CBDT.
The learned Departmental Representative for the Revenue on the other hand, fairly admitted that the appeal of Revenue to be dismissed because of low tax effect.
We have heard the rival contentions and perused the record. The appeal of Revenue is not maintainable because of low tax effect. The CBDT vide its revised instruction No.21 of 2015, dated 10.12.2015 have provided revised limits for filing the appeals before the Tribunal and other Forums. The limit as provided in the said Circular for filing the appeal before the Tribunal is where the tax effect involves tax of ₹ 10 lakhs or more. The perusal of record reveals tax effect in the present appeal is below the limit prescribed by the CBDT. Hence, the appeal filed by the Revenue is dismissed.
In the result, appeal of Revenue is dismissed.
Order pronounced in open Court on this 9th day of April, 2018.
Sd/- Sd/- (ANIL CHATURVEDI) (SUSHMA CHOWLA) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक Dated : 9th April, 2018. GCVSR
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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, Kolhapur; 4. The Pr.CIT-2, Kolhapur; ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे, एक-सदस्य 5. मामऱा / DR ‘SMC’, ITAT, Pune; गार्ड पाईऱ / Guard file. 6. आदेशािुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune