I.T.O. WARD -4(4), Nagpur V. M/S VIDARBHA PREMIER CO-OP. HSG. SOCIETY LTD., Nagpur

ITA 12/NAG/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8772 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 9 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 11-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANIL DANI
• Keywords: Tax effect

Judgement Text

आयकर अपीऱीय अधिकरण न्यायपीठ नागप ू र म ें । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.12/NAG/2017 ननिाारण वषा / Assessment Year : 2012-13 ITO, Ward-4(4), Nagpur .......अऩीऱाथी / Appellant बनाम / V/s. M/s. Vidarbha Premier Co-operative Hsg. Society Ltd., Gandhisagar, Mahal, Nagpur - 440018 PAN : AAAAV0210E ......प्रत्यथी / Respondent Assessee by : Shri Anil Dani Revenue by : Smt. Agnes Thomas स ु नवाई की तारीख / Date of Hearing : 10-11-2021 घोषणा की तारीख / Date of Pronouncement : 11-11-2021 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the Revenue against the order dated 21-10-2016 passed by the Commissioner of Income Tax (Appeals)-4, Nagpur [‘CIT(A)’] for assessment year 2012-13. 2 ITA No. 12/NAG/2017, A.Y. 2012-13 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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above. 3. In the result, the appeal of Revenue is dismissed. Order pronounced in the open court on 11 th November, 2021. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩ ु णे / Pune; ददनाांक / Dated : 11 th November, 2021. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-4, Nagpur 4. The Pr. CIT-3, Nagpur 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, नागऩ ू र, / DR, ITAT, Nagpur. 6. गार्ड फ़ाइऱ / Guard File. //सत्यावऩत प्रतत// True Copy// आदेशान ु सार / BY ORDER, तनजी सधिव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩ ु णे / ITAT, Pune