What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue. This was based on the revised monetary limits for filing appeals by the Department, which were enhanced to Rs. 50.00 lakh.

The Revenue filed an appeal before the ITAT. The Assessing Officer (AO) had made an addition to the assessee's income. The tax effect in the appeal was less than Rs. 50.00 lakh.

What were the issues?

Whether the appeal filed by the Revenue should be entertained considering the revised monetary limits prescribed by the CBDT for filing appeals.

ITO vs M/S. Svs Properties | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S.VISWANETHRA RAVI

For Respondent: Shri S.P. Walimbe

आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent; 2. 3. The CIT(A)-4, Pune 4. The PCIT-3, Pune 5. DR, ITAT, ‘A’ Bench, Pune गाड� फाईल / Guard file. 6.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 06-05-2021 Sr.PS 2. Draft placed before author 06-05-2021 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

INCOME-TAX OFFICER, WARD - 5(2), PUNE vs. M/S. SVS PROPERTIES, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments