Appeal Details
Counselvise Citation
[2022] 105 COUNSELVISE.COM (IT) 0361 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 8 month(s) 25 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
21-06-2022
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Assessment Year
2010-2011
Appeal Filed On
26-09-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA No. 1157/PUN/2019 Assessment Year : 2010-11 The I.T.O. Ward 1, Panvel-1 Appellant V/s. Sanjay S. Narkar 1, PT-1537, At Varse, Tal. Roha, Dist. Raigad PAN; ABVPN 8310 N Respondent Appellant : Shri M.G. Jasanani Respondent by : None Date of Hearing : 22-06-2022 Date of Pronouncement : ___06-2022 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM : This appeal is filed by the Revenue against the order dated 07-02-2018 passed by the Commissioner of Income Tax (Appeals)- 2, Pune for assessment year 2010-11. 2. We note that this appeal was filed with a delay of 49 days. Upon hearing the ld. D.R, we find the reasons explained by the ld. .D.R., which clearly prevented the appellant-revenue in filing the appeal in time. Therefore, the delay of 49 days in filing this appeal is condoned. 3. Admittedly, the tax effect involved in this appeal is below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019. Thus, grounds raised by the Revenue fail and the appeal is not maintainable. Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above. 2 ITA No. 1157/PUN/2019 Sanjay Narkar A.Y. 2010-11 3. In the result, the appeal of Revenue is dismissed. Order pronounced in the open court on 22 nd June 2022 Sd/- sd/- (R.S. SYAL) (S.S. VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER Pune; Dated : 22 nd June 2022 Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT(A)-2, Thane 4. The Pr. CIT-2, Thane 5. DR, ITAT, “B” Bench, Pune. 6. Guard File. BY ORDER, /// TRUE COPY /// Senior Private Secretary, ITAT, Pune Date 1. Draft dictated on 22-06-2022 Sr.PS 2. Draft placed before author 22-06-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on 22-06-2022 Sr.PS 7. Date of uploading order 22-06-2022 Sr.PS 8. File sent to the Bench Clerk 22-06-2022 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.
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