Assistant Commissioner of Income-tax, Jalna Circle, Jalna V. Purna Sahakari Sakhar Karkhana Ltd, Hingoli

ITA 1643/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1221 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 28-10-2019
• 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 R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1643/PUN/2019 धििाारण वर्ा / Assessment Year : 2009-10 The Assistant Commissioner of Income Tax, Jalna Circle, Jalna ......अपीलार्थी / Appellant बिाम / V/s. Purna Sahakari Sakhar Karkhana Ltd., Basmath Nagar, Taluka – Basmath Nagar, Dist. – Hingoli PAN : AAAAP0899B ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 25-05-2022 घोषणा की तारीख / Date of Pronouncement : 25-05-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the Revenue against the order dated 09-08-2019 passed by the Commissioner of Income Tax (Appeals)-2, Aurangabad [‘CIT(A)’] 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, information regarding hawala transaction is not an exception 2 ITA No.1643/PUN/2019, A.Y. 2009-10 vide above said circular. 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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above. 3.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 25 th May, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 25 th May, 2022. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-2, Aurangabad 4. The Pr. CIT-1, Aurangabad 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune