Appeal details
Counselvise Citation
[2019] 115 COUNSELVISE.COM (IT) 7586 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 11 month(s) 4 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
15-10-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
C
Next Hearing Date
14-10-2019
Assessment Year
2013-2014
Appeal Filed On
10-11-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO S.2597 & 2598 /PUN/201 7 / ASSESSMENT YEAR S : 20 13 - 14 & 2014 - 15 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 1 (2), PUNE ....... / APPELLANT / V/S. EXFO ELECTRO - OPTICAL ENGINEERING INDIA PVT. LTD., 604, 6 TH FLOOR, TOWER S4, CYBERCITY, MAGARPATTA, HADAPSAR, PUNE 411013 PAN : AABCE6929J / RESPONDENT ASSESSEE BY : SHRI MAHAVIR JAIN REVENUE BY : SHRI JEEVAN BACHHAV / DATE OF HEARING : 14 - 10 - 2019 / DATE OF PRONOUNCEMENT : 15 - 10 - 2019 / ORDER PER S.S. VISWANETHRA RAVI, JM : BOTH THESE APPEAL S BY THE REVENUE AGAINST THE ORDER DATED 24 - 08 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 1 , PUNE FOR ASSESSMENT YEAR S 20 13 - 14 AND 2014 - 15, RESPECTIVELY. 2 ITA NO S.2597 & 2598/PUN/2017, A.YS. 2013 - 14 & 2014 - 15 2. ADMITTEDLY, THE TAX EFFECT INVOLVED IN BOTH THESE APPEALS ARE BEL OW 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 BOTH THESE APPEALS ARE NOT MAINTAINABLE. THEREFORE, BOTH THE APPEAL S OF REVENUE ARE DISMISSED AS WITHDRAWN IN TERMS OF CBDT CIRCULAR MENTIONED HERE - IN - ABOVE. 3. IN THE RESULT, BOTH THE APPEAL S OF REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH OCTOBER, 2019. SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 15 TH OCTOBER, 2019 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 1 , PUNE 4. THE PR. COMMISSIONER OF INCOME TAX - 1 , PUNE 5. , , , / DR, ITAT, C BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE
