INCOME TAX OFFICER WARD -3(5), NAGPUR vs. M/S RAMTEK NAGRIK SAHAKARI PAT SANSTHA MARYADIT, NAGPUR

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ITA 116/NAG/2019Status: DisposedITAT Nagpur29 September 2022AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeals were not maintainable as they did not fall under the exceptions provided in the CBDT Circular. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The Revenue filed five appeals before the ITAT against orders passed by the CIT(A) for various assessment years. The tax effect in these appeals was below the monetary limit fixed by a CBDT Circular.

What were the issues?

Whether the appeals filed by the Revenue are maintainable before the Tribunal considering the tax effect and the CBDT Circular regarding monetary limits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, NAGPUR

Before: SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Mahavir Atal, Shri K.K. Thakkar

आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM :

1.

All the above five appeals by the Revenue against the separate orders dated 12-12-2018 and 18-02-2019 passed by the Commissioner of Income Tax (Appeals)-2, Nagpur [‘CIT(A)’] for assessment years 2009-10, 2010-11, 2012-13 and 2013-14, respectively.

2.

Admittedly, the tax effect involved in these five appeals are below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019 and are not falling under the exceptions provided under the above said circular. Thus, grounds raised by the Revenue in these five appeals fail and all the appeals are not maintainable. Therefore, all the five appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above, with a liberty to file appropriate application for restoration of appeals to the file.

3.

In the result, all the five appeals of Revenue are dismissed.

Order pronounced in the open court on 29th September, 2022. Sd/- (S.S. Viswanethra Ravi) JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 29th September, 2022. रदव आदेश की प्रविविवि अग्रेविि / Copy of the Order forwarded to : अपीलार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2.

3. The CIT(A)-2, Nagpur 4. The Pr. CIT-2, Nagpur धिभागीय प्रधिधनधि, आयकर अपीलीय अधिकरण, “एक सदस्य मामला” बेंच, 5. नागपुर / DR, ITAT, “SMC” Bench, Nagpur. गार्ड फ़ाइल / Guard File. 6. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER,

वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

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