Income-tax Officer, Pune V. Omprakash Sonie, Pune

ITA 841/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8436 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 07-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P S SHINGTE
• Keywords: Tax effect
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO. 841 /P U N/20 1 7 / ASSESSMENT YEAR : 20 1 2 - 1 3 THE INCOME TAX OFFICER, WARD 13(4), PUNE . / APPELLANT VS. SHRI OMPRAKASH SONIE, FLAT NO.B - 1002, THE WILLOWS, S.NO.13, BALEWADI, PUNE 411008 . / RESPONDENT PAN: BAXPS9760B / APPELLANT BY : SHRI PANKAJ GARG / RESPONDENT BY : SHRI P.S. SHINGTE / DATE OF HEARING : 1 5 . 0 7 .201 9 / DATE OF PRONOUNCEMENT: 17 . 0 7 .201 9 / ORDER PER SUSHMA CHOWLA, J M : TH E APPEAL FILED BY REVENUE IS AGAINST THE ORDER OF CIT (A) , PUNE - 10 , DATED 2 7 .0 1 .20 1 7 RELATING TO ASSESSMENT YEAR 20 1 2 - 1 3 AGAINST PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE AC T) . ITA NO. 841 /P U N/20 1 7 SHRI OMPRAKASH SONIE 2 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE HAS FILED A LETTER DATED 12.07.2019 SEEKING PERMISSION TO WITHDRAW THE CAPTIONED APPEAL AS THE TAX EFFECT INVOLVED IN THE APPEAL IS BELOW THE MONETARY LIMIT PRESCRIBED BY CBDT VIDE CIRCULAR N O.03/2018, DATED 11.07.2018 . ACCORDINGLY, THE PRAYER OF LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE IS GRANTED . THUS, THE APPEAL OF REVENUE IS DISMISSED AS HAVING BEEN WITHDRAWN. 3. IN THE RESULT, APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED ON THIS 17 TH DAY OF JULY , 201 9 . SD/ - SD/ - ( ANIL CHATURVEDI ) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 17 TH JULY , 201 9 . G G C C V V S S R R / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) , PUNE - 10 ; 4. THE P CIT - 4 , PUNE ; 5. 6. , , / DR B , ITAT, PUNE ; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRET ARY , / ITAT, PUNE