Income-tax Officer, V. Shri Suresh Laxman Pawar, Aurangabad

ITA 1657/PUN/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 1048 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 01-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE . . , BEFORE SHRI R.K. PANDA, AM . / ITA NO.1657/PN/2016 / ASSESSMENT YEAR : 2007-08 ITO, WARD - 3(2), AURANGABAD . / APPELLANT V/S SHRI SURESH LAXMAN PAWAR, PLOT NO.21, GARKHEDA PARISAR, AURANGABAD PAN : ANQPP6637F . / RESPONDENT . / ITA NO.1658/PN/2016 / ASSESSMENT YEAR : 2007-08 ITO, WARD - 3(2), AURANGABAD . / APPELLANT V/S SHRI BHAGWAN LAXMAN PAWAR, PLOT NO.21, GARKHEDA PARISAR, AURANGABAD PAN : ANQPP6615D . / RESPONDENT / APPELLANT BY : SHRI SUHAS KULKARNI / RESPONDENT BY : NONE / ORDER PER R.K.PANDA, AM : THE ABOVE 2 APPEALS FILED BY THE REVENUE ARE DIRECTED A GAINST THE SEPARATE ORDERS DATED 05-05-2016 OF THE CIT(A)-2, AURANGABAD RELATING TO ASSESSMENT YEAR 2007-08. 2. DESPITE SERVICE OF NOTICE NONE APPEARED ON BEHALF OF THE ASSESSEES. THEREFORE, THESE APPEALS ARE BEING DECIDED O N THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DEPA RTMENTAL REPRESENTATIVE. / DATE OF HEARING :08.09.2016 / DATE OF PRONOUNCEMENT:08.09.2016 2 ITA NO.1657 & 1658/PN/2016 3. AT THE TIME OF HEARING IT WAS NOTICED THAT THE TAX EFFE CT IN THE ABOVE APPEALS FILED BY THE REVENUE ARE LESS THAN RS.10 LA KHS. THE LD. DEPARTMENTAL REPRESENTATIVE ALSO FAIRLY CONCEDED THAT TH E TAX EFFECT IN THE ABOVE APPEALS OF THE REVENUE ARE LESS THAN RS.10 LA KHS. THEREFORE, IN VIEW OF CIRCULAR NO.21/2015 DATED 10-12-2015 OF CBDT RAISING THE MONETARY LIMIT FOR FILING OF APPEALS BY THE DEPART MENT BEFORE THE TRIBUNAL, WHICH ALSO APPLIES TO PENDING APPEALS FILE D BY THE REVENUE, THE APPEALS FILED BY THE REVENUE ARE NOT MAINTA INABLE AND HAVE TO BE DISMISSED. IN VIEW OF THE ABOVE, BOTH THE A PPEALS FILED BY THE REVENUE ARE DISMISSED. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEA RING ITSELF, I.E. ON 08-09-2016. SD/- ( R.K. PANDA ) ACCOUNTANT MEMBER PUNE ; DATED : 08 TH SEPTEMBER, 2016. '# $# / COPY OF THE ORDER FORWARDED TO : / BY ORDER , // TRUE COPY // // $ % / TRUE COPY // &' % * / SR. PRIVATE SECRETARY *, / ITAT, PUNE 1. / THE APPELLANT 2. / THE RESPONDENT 3. THE CIT (A) - 2, AURANGABAD 4. THE CIT- 2, AURANGABAD 5. $ %%* , * , SMC BENCH / DR, ITAT, SMC BENCH PUNE; 6. 2 / GUARD FILE.