Assistant Commissioner of Income-tax, Satara Circle , , Satara V. M/s. Govind Millk Products Pvt.Ltd, Satara

ITA 2961/PUN/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0195 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 12-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: N O N E
• Keywords: Tax effect
• Section: 201

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 . 2961 /PUN/201 7 / ASSESSMENT YEAR : 201 3 - 14 ASSISTANT COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA ....... / APPELLANT / V/S. M/S. GOVIND MILK & MILK PRODUCTS PVT. LTD., A/P. KOLKI, PUNE PANDHARPUR ROAD, PHALTAN, TAL. - PHALTAN, DIST. - SATARA 415523 PAN : AAACG7588A / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 25 - 06 - 2020 / DATE OF PRONOUNCEMENT : 25 - 06 - 2020 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE REVENUE AGAINST THE ORDER DATED 03 - 07 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 4, PUNE FOR ASSESSMENT YEAR 201 3 - 14 . 2 ITA NO . 2961/PUN/2017, A.Y. 2013 - 14 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 THEREFORE, THE APPEAL OF REVENUE IS DISMISSED AS WITHDRAWN IN TERMS OF CBDT CIRCULAR MENTIONED HERE - IN - ABOVE. 3.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 25 TH JUNE, 2020. SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 25 TH JUNE, 2020 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4, PUNE 4. THE PR. COMMISSIONER OF INCOME TAX - 3, PUNE 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE