What did the Tribunal hold?

The Tribunal noted that the CBDT had revised the monetary limit for filing appeals by the Revenue to Rs. 50.00 lakh, and this limit was applicable to pending appeals. Since the tax effect was below this limit, the appeal was not entertained.

The Revenue filed an appeal before the ITAT. The assessee's representative pointed out that the tax effect in the appeal was less than Rs. 50.00 lakh.

What were the issues?

Whether the revised monetary limits for filing appeals by the Revenue are applicable to pending appeals before the Tribunal.

ITO vs Kundan Real Estate | ITAT Pune 2021

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

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

For Appellant: Shri Diyesh Tripathi

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)-6, Pune 4. The PCIT-5, 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 04-05-2021 Sr.PS 2. Draft placed before author 04-05-2021 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 - 8(2), PUNE vs. KUNDAN REAL ESTATE, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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