Deputy Commissioner of Income Tax, Central Circle (2), Pune V. M/S. Rohan Tajdeep Tollways, Pune

ITA 607/PUN/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7591 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 09-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.607/PUN/2020 नधा रण वष / Assessment Year : 2011-12 DCIT, Central Circle-1(2), Pune Vs. M/s. Rohan Rajdeep Tollways, 1, Modibaug, Commercial Building, CTS No.2254, Ganeshkhind Road, Shivaji Nagar, Pune-411 016 Maharashtra PAN : AADCR0560Q Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the Revenue is directed against the order passed by the ld. CIT(A)-12, Pune on 31-07-2020 in relation to the assessment year 2011-12. 2. At the outset, the ld. DR submitted that the tax effect in this case is less than Rs.50.00 lakh. 3. The CBDT has issued circular No.17/2019 dated 08-08-2019 revising upward the monetary limits for filing of appeals by the Department in Income-tax Cases before various appellate forums. Assessee by Smt. Deepa Khare Revenue by Shri M.G. Jasnani Date of hearing 14-06-2022 Date of pronouncement 14-06-2022 ITA No.607/PUN/2020 M/s. Rohan Rajdeep Tollways 2 The earlier circular No.03/2018 dated 11-07-2018 fixed monetary limit for filing of appeals by the Revenue before the Tribunal at Rs.20.00 lakh. Such limit has now been enhanced in the Circular dated 08-08-2019 to Rs.50.00 lakh. Since tax effect in the instant appeal is less than the revised monetary limit of Rs.50.00 lakh, we are not inclined to entertain this appeal. 4. At this juncture, it is pertinent to note that the CBDT vide F.No.279/Misc/M-13/2018-ITJ dated 20-08-2019 has clarified that the revised monetary limits so mentioned in Circular No.17/2019 are applicable to all pending appeals. In view of the foregoing discussion, we dismiss the appeal filed by the Revenue. 5. In the result, the appeal is dismissed. Order pronounced in the Open Court on 14 th June, 2022. Sd/- Sd/- ( PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 14 th June, 2022 सतीश ITA No.607/PUN/2020 M/s. Rohan Rajdeep Tollways 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. 3. थ / The Respondent CIT(A)-12,Pune 4. The PCIT (Central), Pune 5. 6. DR, ITAT, ‘B’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 14-06-2022 Sr.PS 2. Draft placed before author 14-06-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.