Income-tax Officer, (Exemption), Ward - 1, Nashik V. M/s. Chatushakhiya Bramhavrinda Gairan Trust, Nashik

ITA 1949/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0449 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 16-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 201; 2; 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO S.1949 & 1950 /PUN/201 7 / ASSESSMENT YEAR S : 201 4 - 15 & 2015 - 16 THE INCOME TAX OFFICER (EXEMPTION), WARD 1, NASHIK ....... / APPELLANT / V/S. M/S. CHATUSHAKHIYA BRAMHAVRINDA GAIRAN TRUST, 4227, GAIRAN TRUST BUILDING, SARDAR CHOWK, PANCHVATI, DISTT. - NASHIK - 422003 PAN : AAATC2522K / RESPONDENT ASSESSEE BY : SMT. DEEPA KHARE REVENUE BY : SHRI SUDHENDU DAS / DATE OF HEARING : 09 - 09 - 2019 / DATE OF PRONOUNCEMENT : 12 - 09 - 2019 / ORDER PER S.S. VISWANETHRA RAVI, JM : BOTH THESE APPEALS FILED BY THE REVENUE AGAINST THE COMMON ORDER DATED 12 - 05 - 2017 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS) - 3, NASHIK FOR ASSESSMENT YEARS 2014 - 15 AND 2015 - 16, RESPECTIVELY. 2 ITA NO S. 1949 & 1950/PUN/2017, A.YS. 2014 - 15 & 2015 - 16 2. ADMITTEDLY, THE TAX EFFECT IN BOTH THE SE APPEALS ARE BELOW MONETA RY LIMIT FIXED BY THE CBDT CIRCULAR VIDE ITS LATEST CIRCULAR NO. 17/2019, DATED 08 - 08 - 2019. THUS, GROUNDS RAISED BY THE R EVENUE F AILS AND THE APPEALS ARE NOT MAINTAINABLE. THEREFORE, BOTH THE APPEALS OF REVENUE ARE DISMISSED AS WITHDRAWN IN TERMS OF CBDT CIRCULAR MENTIONED HERE - IN - ABOVE. 3. IN THE RESULT, BOTH THE APPEALS BY THE REVENUE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 12 - 09 - 2019. SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 12 TH SEPTEMBER, 2019 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 3, NASHIK 4. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE