Assistant Commissioner of Income-tax,Ichalkranji Circle , Ichalkranji V. Ghodawat Agro Pvt.Ltd, Kolhapur

ITA 2737/PUN/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1680 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 22-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHADEVAN A M KRISHNAN
• Keywords: Tax effect
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO. 2737 /PUN/201 7 / ASSESSMENT YEAR : 201 2 - 13 ASST. COMMISSIONER OF INCOME TAX, ICHALKARANJI CIRCLE, ICHALKARANJI ....... / APPELLANT / V/S. GHODAWAT AGRO PVT. LTD., PLOT NO. 438, A/P - CHIPRI, TAL. - HATKANANGALE, DIST. - KOLHAPUR - 416101 PAN : AADCG5523E / RESPONDENT ASSESSEE BY : SHRI SHARAD SHAH REVENUE BY : SHRI MAHADEVAN A.M. KRISHNAN / DATE OF HEARING : 11 - 12 - 2020 / DATE OF PRONOUNCEMENT : 11 - 1 2 - 2020 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE REVENUE AGAINST THE ORDER DATED 12 - 09 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 2, KOLHAPUR [CIT(A)] FOR ASSESSMENT YEAR 201 2 - 13. 2 ITA NO . 2737/PUN/2017, A.Y. 2012 - 13 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. THU S, 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 THEREFORE, THE APPEAL OF REVENUE IS DISMISSED AS WITHDRAWN IN TERMS OF CBDT CIRCULAR MENTIONED HERE - IN - ABOVE. 3.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 PRON OUNCED IN THE OPEN COURT ON 11 TH DECEMBER, 2020 . SD/ - SD/ - ( INTURI RAMA RAO ) ( S.S. VISWANETHRA RAVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 11 TH DECEMBER, 2020. RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 2, KOLHAPUR 4. THE PR. CIT - 2, KOLHAPUR 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE