ITO, WARD 1(3), NASHIK V. SHRI ANULLA RUWABALI KHAN, NASHIK

ITA 2125/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0357 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 30-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Tax effect

Judgement Text

आयकर अपीलीय अिधकरण “ए” Ɋायपीठ पुणे मŐ । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR.DIPAK P.RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No’s.2125 & 2120/PUN/2019 िनधाᭅरण वषᭅ / Assessment Years: 2009-10 and 2011-12 The Income Tax Officer, Ward-1(3), Nashik. Vs Shri Anulla Ruwabali Khan, D-32, Manohar Market, Pune Road, Shingada Talav, Nasik – 422001. PAN: ABBPK 8057 F Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri S P Walimbe – DR Date of hearing 10/06/2022 Date of pronouncement 22/06/2022 आदेश / ORDER PER S.S.Godara, JM: These Revenue’s twin appeals for the A.Y. 2009-10 and 2011-12 are directed against the Commissioner of Income Tax(Appeals)-1, Nashik’s common order, dated 09.10.2019 passed in case nos.Nsk/CIT(A)-1/584 & 586/2015-16, respectively, involving proceedings u/s 144(1) r.w.s 147 of the Income Tax Act, 1961, in short “the Act”. None appeared on behalf of the assessee. Heard the Revenue. Case files perused. 2. It emerges at the outset that the relevant tax effect involved in both these appeals is Rs.17,49,361/- and Rs.13,52,413/- respectively i.e. less ITA No.2125 & 2120/PUN/2019 for A.Y. 2009-10 & 11-12 Shri Anulla Ruwabali Khan, Nashik (R) (02 Appeals) 2 than Rs.50 lakhs for filing cases before the tribunal, as per the CBDT’s latest circular no.17/2019 dt.08.08.2019 made applicable on pending appeals as well in various forms. We thus quote the CBDT’s forgoing circular revising as the monetary limits for filing of appeals by the department before the tribunal to reject both these appeals. Ordered accordingly. 3. These Revenue’s twin appeals are dismissed for involving lower than the prescribed tax effect in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open Court on 22 nd June, 2022. Sd/- Sd/- (DIPAK P.RIPOTE) (S S GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 22 nd 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, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकरअपीलीयअिधकरण, पुणे/ITAT, Pune.