Deputy Commissioner of Income-tax, Circle - 14, Pune V. Smt. Kavita Dattatray Sodmise, Pune

ITA 887/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8093 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 07-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARISES OUT OF PASSED
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO. 887/PUN/2019 / ASSESSMENT YEAR : 2011-12 DCIT, CIRCLE-14, PUNE VS. SMT. KAVITA DATTATRAY SODMISE, SANGHVI RESIDENCY, FLAT NO.9, SAI GANESH NAGAR, BHIGWAN ROAD, A/P. BARAMATI, PUNE 412102 PAN :CAPPS2548G APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE REVENUE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-7, PUNE ON 08-03-2019 IN RELATION TO THE ASSESSM ENT YEAR 2011-12. 2. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESS EE DESPITE NOTICE. HOWEVER, IT HAS BEEN FAIRLY ADMITTED BY THE LD. DR TH AT THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS.50.00 LAKH. ASSESSEE BY NONE REVENUE BY SHRI S.P. WALIMBE DATE OF HEARING 11-08-2020 DATE OF PRONOUNCEMENT 11-08-2020 ITA NO.887/PUN/2019 SMT. KAVITA DATTATRAY SODMISE 2 3. RECENTLY, THE CBDT HAS ISSUED CIRCULAR NO.17/2019 D ATED 08-08-2019 REVISING UPWARD THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT IN INCOME-TAX CASES BEFORE V ARIOUS APPELLATE FORUMS. THE EARLIER CIRCULAR NO.03/2018 DATED 11 -07- 2018 FIXED MONETARY LIMIT FOR FILING OF APPEALS BY THE REVE NUE BEFORE THE TRIBUNAL AT RS.20.00 LAKH. SUCH LIMIT HAS NOW BE EN ENHANCED IN THE RECENT 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 ENTER TAIN 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 CLARIFIE D THAT THE REVISED MONETARY LIMITS SO MENTIONED IN CIRCULAR NO.17/20 19 ARE APPLICABLE TO ALL PENDING APPEALS. NOT ONLY THAT, IT HAS FUR THER BEEN DIRECTED TO THE COMPETENT AUTHORITIES TO WITHDRAW ALL SUCH APPEALS ON OR BEFORE 31-10-2019. HOWEVER, IT IS MADE CLEAR THAT IF THE TAX EFFECT IN THIS PARTICULAR APPEAL IS FOUND OUT TO BE MORE THAN THE PRESCRIBED MONETARY LIMIT OF RS.50.00 LAKH OR THE CASE IS COVERED BY AN EXCEPTION, IT WILL BE OPEN TO THE REVENUE TO M OVE THE TRIBUNAL FOR TAKING NECESSARY ACTION. ITA NO.887/PUN/2019 SMT. KAVITA DATTATRAY SODMISE 3 5. IN VIEW OF THE FOREGOING DISCUSSION, WE DISMISS THE APPEAL FILED BY THE REVENUE. 6. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH AUGUST, 2020. SD/- SD/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 11 TH AUGUST, 2020 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-7, PUNE 4. 5. THE PR. CIT-6, PUNE , , / DR A, ITAT, PUNE 6. / GUARD FILE / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.887/PUN/2019 SMT. KAVITA DATTATRAY SODMISE 4 DATE 1. DRAFT DICTATED ON 11-08-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 11-08-2020 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. *