Assistant Commissioner of Income Tax, Circle-2, Pune V. Dinesh S. Rathi, Pune

ITA 656/PUN/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2293 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 27-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: BHARAT
• Keywords: Tax effect

Judgement Text

आयकर अपीलीय अिधकरण “ए” Ɋायपीठ पुणे मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.656/PUN/2020 िनधाᭅरणवषᭅ / Assessment Year : 2009-10 The Asst.Commissioner of Income Tax, Circle-2, Pune. Vs . Shri Dinesh Shrivallabh Rathi, 1 st Floor, B Wing, PMT Building, Shankar Seth Road, Swargate, Pune – 411037. PAN: AAPPR 5736 F Appellant/ Assessee Respondent /Revenue Assessee by Shri Bharat – AR Revenue by Shri S P Walimbe – DR Date of hearing 24/06/2022 Date of pronouncement 28/06/2022 आदेश/ ORDER Per S.S.Godara, JM: This Revenue’s appeal for A.Y.2009-10 is directed against the Commissioner of Income Tax(Appeals)-3, Pune’s order dated 10.09.2020 passed in case no.PN/CIT(A)-3/ACIT, Cir-2/7/19-20, in proceedings u/s.271(1)(c) of the Income Tax Act, in short “the Act”. 2. Learned AR submitted at the outset that the tax effect in the instant appeal is Rs.2,77,378/- only as per the relevant column in Form 36 herein. We thus quote the CBDT’s circular no.17/2019 dated 08-08-2019 revising upwards the monetary limits for filing of appeals by the department in Income-tax cases before various appellate forums. The earlier circular No.03/2018 dated 11-07-2018 had fixed monetary limit for filing of appeals by the Revenue before the tribunal at Rs.20.00 lakhs which stands enhanced in the Circular ITA No.656/PUN/2020 for A.Y. 2009-10 ACIT Vs. Dinesh S.Rathi (R) 2 dated 08-08-2019 to Rs.50.00 lakhs qua all pending appeals as well. All these facts have gone unrebutted from the Revenue side. 5. This Revenue’s appeal is dismissed for involving lower than the prescribed tax effect in above terms. Order pronounced in the open Court on 28 th June, 2022. Sd/- Sd/- (DR. DIPAK P. RIPOTE (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 28 th June, 2022/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकरअपीलीयअिधकरण, पुणे/ITAT, Pune.