Deputy Commissioner of Income-tax, Panvel Circle, Panvel V. Shivbahadur Srinath Yadav, Raigad

ITA 1308/PUN/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0640 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 25-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1308/PUN/2019 धििाारण वर्ा / Assessment Year : 2011-12 Dy. Commissioner of Income Tax, Panvel Circle, Panvel .......अपीलार्थी / Appellant बिाम / V/s. Shri Shivbahadur Srinath Yadav, Prop. of M/s. S.B. Steel, B-105, Everest Residency, Plot No. 1, Sector-4, Kalamboli, Distt.-Raigad-410218 PAN : ABFPY1321A ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri M.G. Jasnani सुिवाई की तारीख / Date of Hearing : 28-06-2022 घोर्णा की तारीख / Date of Pronouncement : 04-07-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the Revenue against the order dated 06-06-2019 passed by the Commissioner of Income Tax (Appeals)-2, Thane [‘CIT(A)’] for assessment year 2011-12. 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 2 ITA No.1308/PUN/2019, A.Y. 2011-12 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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above. 3.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 04 th July, 2022. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददिांक / Dated : 04 th July, 2022. रधव आदेश की प्रधतधलधप अग्रेधर्त / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-2, Thane 4. The Pr. CIT-2, Thane 5. धवभागीय प्रधतधिधि, आयकर अपीलीय अधिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गार्ा फ़ाइल / Guard File. //सत्याधपत प्रधत// True Copy// आदेशािुसार / BY ORDER, वररष्ठ धिजी सधचव / Sr. Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune