Income Tax Officer, Ward-3, Panvel V. Smt Seema Yogesh Awari, Raigad

ITA 302/PUN/2023

AI Insights

This case involves an appeal by the Revenue against an order passed by the National Faceless Appeal Centre, Delhi, concerning the assessment year 2014-15. The appeal was dismissed due to the monetary limit set by the CBDT Circular No. 17/2019, which restricts appeals with a tax effect below a certain threshold unless they meet specific exceptions. The Revenue's appeal did not meet these exceptions, leading to the dismissal of the appeal as maintainable.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133004 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 15-03-2023
• Laws Referred To: CBDT Circular No. 17/2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUBODH RATNAPARKHI
• Keywords: Tax effect

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.302/PUN/2023 धििाारण वर्ा / Assessment Year : 2014-15 The Income Tax Officer, Ward – 3, Panvel ......अपीलार्थी / Appellant बिाम / V/s. Smt. Seema Yogesh Awari, 102/103, Sai Shraddha Complex, Ganpat Ali, Revdanda, Alibag PAN : AYCPA5532H ......प्रत्यर्थी / Respondent Assessee by : Shri Subodh Ratnaparkhi Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 14-08-2023 घोषणा की तारीख / Date of Pronouncement : 14-08-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the Revenue against the order dated 12-01-2023 passed by the National Faceless Appeal Centre, Delhi (“NFAC”) for assessment year 2014-15. 2. Admittedly, the tax effect involved in the appeal is below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019 and are not falling under the exceptions provided under the 2 ITA No. 302/PUN/2023, A.Y. 2014-15 above said circular. Thus, grounds raised by the Revenue in the appeal fails and the appeal is not maintainable. Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in- above, with a liberty to file appropriate application for restoration of appeal to the file. 3. In the result, the appeal of Revenue is dismissed. Order pronounced in the open court on 14 th August, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 14 th August, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The concerned CIT, Pune. 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune