Assistant Commissioner of Income-tax, Circle - 2, Nashik V. M/s. Pawar Patkar Contruction Pvt.Ltd, Nashik

ITA 1183/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0360 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 04-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

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. 1183/PUN/2019 Assessment Year : 2009-10 The Asstt. C.I.T. Circle 2, Nasik Appellant V/s. Pawar Patkar Construction Off Trimbak Road, Nasik – 422 2007 PAN; AAIFP 9352 Q Respondent Appellant : Shri M.G. Jasanani Respondent by : Shri C.H. Naniwadekar Date of Hearing : 22-06-2022 Date of Pronouncement : 22-06-2022 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, Nashik for assessment year 2009-10. 2. 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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above. 2 ITA No. 1183/PUN/2019 Pawar Patkar Construction A.Y. 2009-10 3.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, Nashik 4. The Pr. CIT-2, Nashik 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.