ITO, Ward-12(4), Pune V. WALMIK AGROTECH PRIVATE LIMITED, AUNDH

ITA 1919/PUN/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7592 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 04-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण “बी” Ɋायपीठ पुणे मŐ । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R S SYAL, VICE PRESIDENT AND SHRI S.S.GODARA, JUDICIAL MEMBER आयकरअपीलसं. / ITA No.1919/PUN/2019 िनधाᭅरण वषᭅ / Assessment Year: 2010-11 The Income Tax Officer, Ward-12(4), Pune. Vs Walmik Agrotech Pvt. Ltd., 1-C-1, Flat No.3, Siddhardh Nagar, Aundh, Pune – 411007. PAN: AAACW 1680 P Appellant/ Assessee Respondent /Revenue Assessee by Shri C.V.Deshpande – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 31/05/2022 Date of pronouncement 14/06/2022 आदेश / ORDER PER S.S.Godara, JM: This Revenue’s appeal for A.Y.2010-11 is directed against the Commissioner of Income Tax(Appeals), Pune-5’s order dt 23.09.2019 in case no. PN/CIT (5)-5/DCIT, (HQ)(IV), Pune/169/2014-15 in proceedings u/s 143(3) r.w.s 147 of the Income Tax Act, in short “the Act”. 2. Learned AR submitted at the outset that the tax effect in the instant appeal is Rs.4,72,109/- only as per the relevant column in Form 36 herein. We thus quote the CBDT’s circular no.17/2019 dated 08-08- 2019 revising upward the monetary limits for filing of appeals by the department in Income-tax cases before various appellate forums. The earlier circular No.03/2018 dated 11-07-2018 had fixed monetary limit for filing of appeals by the Revenue before the tribunal at Rs.20.00 lakhs ITA No.1919/PUN/2019 for A.Y. 2010-11 Walmik Agrotech Private Limited R) 2 which stands enhanced in the Circular dated 08-08-2019 to Rs.50.00 lakhs qua all pending appeals as well. All these facts have gone unresulted from the Revenue side. 5. This Revenue’s appeal is dismissed for involving lower than the prescribed tax effect in above terms. Order pronounced in the open Court on 14 th June, 2022. Sd/- Sd/- (R S SYAL) (S.S.GODARA) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 14 th June, 2022/ SGR* आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A) concerned. 4. The Pr. CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकरअपीलीयअिधकरण, पुणे/ITAT, Pune.