Income-tax Officer, Ward - 2(2), Jalgaon V. Smt. Malti Asit Sandanshiv, Jalgaon

ITA 2810/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3022 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-06-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 30-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM . / ITA NO.2810/PUN/2017 / ASSESSMENT YEAR : 2008-09 THE INCOME TAX OFFICER, WARD 2(2), JALGAON. . / APPELLANT V/S SMT. MALTI ASIT SANDANSHIV, PLOT NO.138, SURBHI COLONY, NEAR PATWARI COLONY, AMALNER, TAL. AMALNER, DIST. JALGAON 423 401. PAN : ESLPS5609J. . / RESPONDENT ASSESSEE BY : NONE. REVENUE BY : SHRI S.P. WALIMBE. / DATE OF HEARING : 17.06.2021 / DATE OF PRONOUNCEMENT : 17.06.2021 / ORDER PER S. S. VISWANETHRA RAVI, JM: THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST TH E ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEAL) - 2, NASHIK DATED 19.09.2 017 FOR THE ASSESSMENT YEAR 2008-09. 2. IT IS STATED BEFORE US THAT THE TAX EFFECT IN THE PRES ENT APPEAL IS LESS THAN RS.50 LAKHS AND THEREFORE, THE CIRCULAR NO.17/2019 DATED 0 8.08.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT) IN EXERCISE O F ITS POWER VESTED UNDER SEC.268A(1) OF THE IT ACT COMES INTO PLAY WHEREIN, TH E MONETARY LIMIT FOR FILING THE APPEAL BY THE REVENUE BEFORE THE ITAT AND VARIO US HIGH COURTS AS 2 WELL AS APEX COURT ARE REVISED WITH AN OBJECT OF REDUCING THE TAX LITIGATION. VIDE PARA 3 OF THE SAID CIRCULAR (SUPRA) IT IS STATED THAT IN CASES WHERE THE TAX EFFECT IN THE APPEALS TO BE FILED BEFORE THE APPELLATE TRIBUNA L DOES NOT EXCEED RS.50 LAKHS APPEALS SHOULD NOT BE FILED. THUS, TAKING A NOT E OF CBDT CIRCULAR NO.17/2019, DATED 08.08.2019 AND CONSIDERING THE FACT THAT THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN RS.50 LAKHS, THE PRESENT APPEAL DESERVES TO BE DISMISSED AS NOT PRESSED / NOT MAINTAINABLE. HOWEVER, WE MAKE IT CLEAR THAT THE ISSUES RAISED IN THE INSTANT APPEAL ARE LEFT OPEN TO BE EXAMINED IN THE APPROPRIATE PROCEEDINGS, IF ARISES, IN FUTURE. AT THE SAME TIME, WE ALSO MAKE IT CLEAR THAT IF THE APPEAL FALLS IN ANY OF THE EXCEPTIONS REFE RRED TO IN THE ABOVE SAID CBDT CIRCULAR, THE REVENUE IS AT LIBERTY TO MOVE AN A PPLICATION FOR RECALLING THE ORDER IF SO ADVISED. ACCORDINGLY, IN THE LIGHT OF CBDT CIRCULAR NO.17/2019 DATED 08/08/2019, THE APPEAL FILED BY THE REVE NUE STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 17 TH DAY OF JUNE, 2021. SD/- SD/- (INTURI RAMA RAO) (S. S. V ISWANETHRA RAVI) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 17 TH JUNE, 2021. YAMINI 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-2, NASHIK. 4. THE PR.CIT-2, NASHIK. 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.