Income-tax Officer, Pune V. Taraprasad P Vartak, Pune

ITA 837/PUN/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4629 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 06-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE . , , , BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / ITA NO . 837 /PUN/2017 / ASSESSMENT YEAR : 20 09 - 10 THE INCOME TAX OFFICER, WARD 5(2), PUNE ....... / APPELLANT / V/S. SHRI TARAPRASAD P. VARTAK, 101 - 2, OPPULENCE APARTMENTS, 87/1 - C, SAHAKAR NAGAR NO. 2, PARVATI, PUNE 411009 PAN : AAKPV5043Q / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 21 - 11 - 2019 / DATE OF PRONOUNCEMENT : 21 - 11 - 2019 / ORDER PER VIKAS AWASTHY, JM : THE APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 8, PUNE DATED 2 9 - 12 - 2016 FOR THE ASSESSMENT YEAR 20 09 - 10. 2. SHRI S.P. WALIMBE REPRESENTING THE DEPARTMENT SUBMITTED THAT IN THE PRESENT APPEAL BY DEPARTMENT TAX EFFECT INVOLVED IS RS.15,98,000/ - . THE ASSESSING OFFICER HAS FILED LETTER DATED 30 - 10 - 2019 TO WITHDRAW THE APPEAL. 2 ITA NO . 837/PUN/2017, A.Y. 2009 - 10 3. WE HAVE HEARD THE SUBMISSIONS OF LD. DR AND HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD. AS PER THE LETTER DATED 30 - 10 - 2019 FROM ASSESSING OFFICER THE TAX EFFECT IN THE APPEAL IS RS.15,98,000/ - . T HE TAX EFFECT INVOLVED IN APPEAL IS LESS THAN THE MONETARY LIMIT PRESCRIBED BY THE RECENT CBDT CIRCULAR NO. 17/2019, DATED 08 - 08 - 2019 FOR FILING OF APPEALS BEFORE THE TRIBUNAL BY THE DEPARTMENT. TH E ASSESSING OFFICER HAS PRAYED FOR WITHDRAWAL OF APPEAL IN THE LIGHT OF AFOREMENTIONED BOARD CIRCULAR. IN VIEW OF THE COMMUNICATION DATED 30 - 10 - 2019 FROM ASSESSING OFFICER, THE APPEAL OF REVENUE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF TH E REVENUE IS DISMISSED AS WITHDRAWN . ORDER PRONOUNCED ON THURSDAY, THE 21 ST DAY OF NOVEMBER, 2019. SD/ - SD/ - ( . /D. KARUNAKARA RAO ) ( / VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 21 ST NOVEMBER, 2019 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 8, PUNE 4. THE PR. COMMISSIONER OF INCOME TAX - 3, PUNE 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE