Deputy Commissioner of Income-tax, (Exemption) Circle , Pune V. MGM Institute of Health Sciences, Raigad

ITA 2273/PUN/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3837 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-01-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 28-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO. 2273 /PUN/201 7 / ASSESSMENT YEAR : 20 1 4 - 15 DY. COMMISSIONER OF INCOME TAX, (EXEMPTION) CIRCLE, PUNE ....... / APPELLANT / V/S. MGM INSTITUTE OF HEALTH SCIENCES, 3 RD FLOOR, MGM EDUCATIONAL CAMPUS, SECTOR 18, KAMLTHE, NAVI MUMBAI, DISTT. - RAIGAD - 410209 PAN : AACTM0014C / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : SHRI S .P. WALIMBE / DATE OF HEARING : 0 4 - 03 - 2021 / DATE OF PRONOUNCEMENT : 04 - 03 - 2021 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE REVENUE AGAINST THE ORDER DATED 31 - 07 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 10, PUNE [CIT(A)] FOR ASSESSMENT YEAR 2014 - 15. 2 ITA NO . 2273/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 THEREFORE, THE APPEAL OF REVENUE IS DISMISSED AS WITHDRAWN IN TERMS OF CBDT CIRCULAR MENTIONED HERE - IN - ABOVE. 3.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 PRONOUNCED IN THE OPEN COURT ON 04 TH MARCH, 2021. SD/ - SD/ - ( INTURI RAMA RAO ) ( S.S. VISWANETHRA RAVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 04 TH MARCH, 2021. RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 10, PUNE 4. THE CIT(EXEMPTION), PUNE 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE