Deputy Commissioner of Income-tax, Circle - 8, Pune V. M/s. Associated Equipment Rental Pvt.Ltd, Pune

ITA 360/PUN/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9541 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 27-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 360/PUN/2010 : A.Y. 2015-16 The Dy. CIR Circle 8, Pune. Appellant Vs. M/s. Associated Equipment Rental Pvt. Ltd. Mary S, Plot No. 120, Sector 26 PCNTDA, Nigdi, PUNE – 411 011 PAN; AAFCA 1467 P Respondent Appellant by : Shri S.P. Walimbe Respondent by : Ms. Diksha Agarwal Date of Hearing : 29-06-2022 Date of Pronouncement : 07-07-2022 ORDER PER S.S. GODARA, JM : This Revenue’s appeal in ITA No. 360/PUN/2019 for A.Y. 2015-16 arises from the CIT(A)-9, Pune’s order dated 27-12-2018, passed in case No. PN/CIT(A)-6/DCIT.Cir.8/10196/2017-18 involving proceedings u/s 143(3) of the Income-tax Act, 1961, in short “the Act”. Heard both the parties. Case files perused. 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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above. 3.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 this 07 th day of June 2022. Sd/- sd/- (DR. DIPAK P. RIPOTE) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER 0 Pune; Dated, this _07 th day of July 2022 Ankam 2 ITA No. 360/PUN/2019 A.Y. 2015-16 Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT (A)-6, Pune. 4. The Pr. CIT – 5, Pune 5. The D.R. ITAT A’ Bench, Pune. 5. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune. 3 ITA No. 360/PUN/2019 A.Y. 2015-16 Date 1 Draft dictated on 29-06-2022 Sr.PS 2 Draft placed before author 30-06-2022 Sr.PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS Sr.PS 6 Kept for pronouncement on 07-07-2022 Sr.PS 7 Date of uploading of order 07-07-2022 Sr.PS 8 File sent to Bench Clerk 14-07-2022 Sr.PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order