Income-tax Officer, Nashik V. Niranjan Shivaji Thakare, Nashik

ITA 1388/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0144 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 31-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHISHEK MESHR AM
• Keywords: Tax effect
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO .1388 /PUN/201 7 / ASSESSMENT YEAR : 201 2 - 13 THE INCOME TAX OFFICER , WARD 2(4), NASHIK ....... / APPELLANT / V/S. SHRI NIRANJAN SHIVAJI THAKARE, 17/A, ITI COLONY, PETHE NAGAR, INDIRA NAGAR, NASHIK 422009 PAN : ADKPT5852C / RESPONDENT ASSESSEE BY : SHRI SANKET JOSHI REVENUE BY : SHRI ABHISHEK MESHRAM / DATE OF HEARING : 19 - 09 - 2019 / DATE OF PRONOUNCEMENT : 23 - 09 - 2019 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE REVENUE AGAINST THE ORDER DATED 31 - 03 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 2, NASHIK FOR ASSESSMENT YEAR 2012 - 13. 2 ITA NO .1388/PUN/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. TH US, 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 THEREFORE, THE APPEAL OF REVENUE IS DISMISSED AS WITHDRAWN IN TERMS OF CBDT CIRCULAR MENTIONED HERE - IN - ABOVE. 3.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 23 RD SEPTEMBER, 2019. SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 23 RD SEPTEMBER, 2019 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 2, NASHIK 4. THE PR. COMMISSIONER OF INCOME TAX - 2, NASHIK 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE