Deputy Commissioner of Income-tax, Circle - 3, Pune V. M/s. Joshi Sweets, Pune

ITA 1839/PUN/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7456 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 28-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRI
• Assessee Lawyers: MRS DEEPA KHARE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO . 1839 /PUN/201 7 / ASSESSMENT YEAR : 20 1 4 - 15 DY. COMMISSIONER OF INCOME TAX, CIRCLE 3, PUNE ....... / APPELLANT / V/S. M/S. JOSHI SWEETS, SHOP NO. 3, KAMALA PARK SOCIETY, KARVE NAGAR, PUNE 411038 PAN : AADFJ4429M / RESPONDENT ASSESSEE BY : MRS. DEEPA KHARE REVENUE BY : SHRI PANKAJ GARG / DATE OF HEARING : 17 - 01 - 2020 / DATE OF PRONOUNCEMENT : 27 - 01 - 20 20 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE REVENUE AGAINST THE ORDER DATED 07 - 03 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 3, PUNE FOR ASSESSMENT YEAR 2014 - 15. 2 ITA NO. 1839/PUN/2017, A.Y. 2014 - 15 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. 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 THEREFORE, THE APPEAL OF REVENUE IS DISMISSED AS WITHDRAWN IN TERMS OF CBDT CIRCULAR MENTIONED HERE - IN - ABOVE. 3.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 PRONO UNCED IN THE OPEN COURT ON 27 TH JANUARY, 2020 . SD/ - SD/ - (ANIL CHATURVEDI) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBE R / PUNE; / DATED : 27 TH JANUARY, 20 20 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 3, PUNE 4. THE PR. COMMISSIONER OF INCOME TAX - 2, PUNE 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. // // TRU E COPY // / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE