DEPUTY COMMISSIONER OF INCOME TAX, BODHI TOWER, PUNE, BODHI TOWER PUNE vs. MANIKRAO AMRUTRAO SATAV, WAGHOLI PUNE

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ITA 819/PUN/2023Status: DisposedITAT Pune27 November 2024AY 2016-17Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the low tax effect, as per the CBDT circulars. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2016-17. The tax effect involved in the appeal was below the monetary limit fixed by CBDT circulars.

What were the issues?

Maintainability of the appeal due to low tax effect in light of CBDT circulars.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA

For Appellant: Smt. Deepa Khare
For Respondent: Shri Ramnath P. Murkunde

आदेश / ORDER

PER ASTHA CHANDRA, JM :

1.

The appeal filed by the Revenue is directed against the order dated 08.02.2023 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] pertaining to Assessment Year (“AY”) 2016-17.

2.

Admittedly, the tax effect involved in the appeal is below monetary limit of Rs.60 lakhs fixed by the CBDT vide its latest Circular No. 5/2024 (F.No.279/Misc.142/2007-ITJ(Pt.)) dated 15.03.2024 and Circular No. 09/2024 (F.No.279/Misc./M-74/2024-ITJ) dated 17.09.2024 and are not falling under the exceptions provided under the above said Circular. Thus, grounds raised by the Revenue in the appeal fails and the appeal is not maintainable. Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above. However, in case, the present appeal is found to be maintainable at any stage for any technical reasons, the Revenue shall be at liberty to seek recall of this order under relevant provisions of law.

3.

In the result, the appeal of Revenue is dismissed.

Order pronounced in the open court on 27th November, 2024.

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