Income-tax Officer, Ward - 2 (4), Aurangabad V. M/s. Siddheshwa Ginning & Pressing Pvt.Ltd, Aurangabad

ITA 577/PUN/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0061 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 10-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM I.T.A. No. 577/PUN/2019 : A.Y. 2013-14 The I.T.O. Ward 2(4), Aurangabad : Appellant Vs. M/s. Siddeshwar Ginning & Pressing Pvt. Ltd. At – Lihakhedi, Gut No. 480, Sillod, Aurangabad PAN : AAQCS 0902 C : Respondent Appellant by : Shri Suhas Dabade Respondent by : None Date of Hearing : 13-05-2022 Date of Pronouncement : 06-06-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM This appeal preferred by the Revenue emanates from order of the ld. CIT(A)-2, Aurangabad, dated 07-013-2019 for A.Y. 2013-14 as per the grounds of appeal on record. 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 low tax effect 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 06 th June 2022 Sd/- sd/- (R.S. SYAL) (PARTHA SARATHI CHAUDHURY) VICE PRESIDENT JUDICIAL MEMBER Pune; Dated, this 06 th day of June 2022 Ankam 2 ITA No. 577/PUN/2019 Siddeshwar Ginning & Pressing Pvt. Ltd. A.Y. 2013-14 Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The The CIT(A)-2, Aurangabad 4. the Pr. CIT 2, Aurangabad 5. The D.R. ITAT ‘B’ Bench, Pune. 5. Guard File BY ORDER, /// TRUE COPY /// Sr. Private Secretary ITAT, Pune. 3 ITA No. 577/PUN/2019 Siddeshwar Ginning & Pressing Pvt. Ltd. A.Y. 2013-14 Date 1 Draft dictated on 13-05-2022 Sr.PS 2 Draft placed before author 30-05-2022 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 06-06-2022 Sr.PS 7 Date of uploading of order 06-06-2022 Sr.PS 8 File sent to Bench Clerk 06-06-2022 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