Assistant Commissioner of Income-tax, Circle - Malegaon , Malegaon V. Sunil Manikchand Kasliwal (HUF), Nashik

ITA 1539/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1098 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 30-09-2019
• 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 Nos.1537 & 1538/PUN/2019 धििाारण वर्ा / Assessment Years : 2009-10 & 2010-11 Asstt. Commissioner of Income Tax, Circle Malegaon .......अपीलार्थी / Appellant बिाम / V/s. Sunil Manikchand Kasliwal, National Enterprises, Daregaon Road, Manmad, Nashik - 423104 PAN : AATPK0955F ......प्रत्यर्थी / Respondent आयकर अपील सं. / ITA Nos.1539 & 1540/PUN/2019 धििाारण वर्ा / Assessment Years : 2010-11 & 2011-12 Asstt. Commissioner of Income Tax, Circle Malegaon .......अपीलार्थी / Appellant बिाम / V/s. Sunil Manikchand Kasliwal (HUF), 27, Sanjeet Housing Society, Near SGGS English School, Manmad, Nashik – 423104 PAN : AADHK3378L ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri M.G. Jasnani सुिवाई की तारीख / Date of Hearing : 29-04-2022 घोर्णा की तारीख / Date of Pronouncement : 26-05-2022 2 ITA Nos.1537 to 1540/PUN/2019 आदेश / ORDER PER BENCH : These four appeals by the Revenue against the common order dated 02-07-2019 passed by the Commissioner of Income Tax (Appeals)-1, Nashik [‘CIT(A)’] for assessment years 2009-10 to 2011-12, respectively. 2. Admittedly, the tax effect involved in these four appeals are below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019 and are not falling under the exceptions provided under the above said circular. Thus, grounds raised by the Revenue in these four appeals fail and all the appeals are not maintainable. Therefore, all the four appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above. 3. In the result, all the four appeals of Revenue are dismissed. Order pronounced in the open court on 26 th May, 2022. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददिांक / Dated : 26 th May, 2022. रधव आदेश की प्रधतधलधप अग्रेधर्त / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-1, Nashik 4. The Pr. CIT-1, Nashik 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