Joint Commissioner of Income-tax, (OSD), Circle -5, Pune V. Deepak Vasant Kunjeer, Pune

ITA 674/PUN/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7768 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 11-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

आयकर अपीऱीय अधिकरण “बी” न्यायपीठ प ु णे म ें । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.674/PUN/2018 नििाारण वषा / Assessment Year : 2014-15 The Jt. Commissioner of Income Tax (OSD), Circle – 5, Pune .......अऩीऱाथी / Appellant बिाम / V/s. Deepak Vasant Kunjeer, C/o Vasant R. Kunjeer, Gultekadi, Market Yard, Pune – 411037 PAN : ABGPK1967M ......प्रत्यथी / Respondent Assessee by : N O N E Revenue by : Shri Mahesh Jasnani स ु नवाई की तारीख / Date of Hearing : 23-11-2021 घोषणा की तारीख / Date of Pronouncement : 24-11-2021 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the Revenue against the order dated 07-02-2018 passed by the Commissioner of Income Tax (Appeals)-10, Pune [„CIT(A)‟] for assessment year 2014-15. 2 ITA No.674/PUN/2018, A.Y. 2014-15 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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above. 3.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 24 th November, 2021. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩ ु णे / Pune; ददनाांक / Dated : 24 th November, 2021. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-10, Pune 4. The Pr. CIT-3, Pune 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “बी” बेंच, ऩ ु णे / DR, ITAT, “B” Bench, Pune. 6. गार्ड फ़ाइऱ / Guard File. //सत्यावऩत प्रतत// True Copy// आदेशान ु सार / BY ORDER, तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩ ु णे / ITAT, Pune