Deputy Commissioner of Income-tax, Circle - 2, Sangli V. Chandrakant Maruti Nalwade, Sangali

ITA 2134/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0145 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 11-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHISHEK MESHR AM
• Keywords: Tax effect

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 . 21 34 /PUN/201 7 / ASSESSMENT YEAR : 20 09 - 10 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 2, SANGLI ....... / APPELLANT / V/S. SHRI CHANDRAKANT MARUTI NALWADE, PROP. OF SAHYADRI CONSTRUCTION CO., ROHINI, A/P - LINGNOOR, TAL. - MIRAJ, DIST. - SANGLI, PIN 416401 PAN : AALPN4420E / RESPONDENT ASSESSEE BY : SHRI KISHOR PHADKE REVENUE BY : SHRI ABHISHEK MESHRAM / DATE OF HEARING : 20 - 09 - 2019 / DATE OF PRONOUNCEMENT : 23 - 09 - 2019 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE REVENUE AGAINST THE ORDER DATED 10 - 07 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 1, KOLHAPUR FOR ASSESSMENT YEAR 20 09 - 10. 2 ITA NO . 2134/PUN/2017, A.Y. 2009 - 10 2. ADMITTEDLY, THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW MONETARY LIMIT FIXED BY THE CBDT CIRCU LAR 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 THEREFORE, THE APPEAL OF REVENUE IS DISMISSED AS WITHDRAWN IN TERMS OF CBDT CIRCULAR MENTIONED HERE - IN - ABOVE. 3.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 PRONOUNCED IN THE OPEN COURT ON 23 RD SEPTEMBER, 2019. SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 23 RD SEPTEMBER, 2019 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 1, KOLHAPUR 4. THE PR. CIT - I, KOLHAPUR 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE