ITO, WARD-14(1), PUNE, BODHI TOWER V. PRATAP GANPATRAO PAWAR, HADAPSAR

ITA 1354/PUN/2024

AI Insights

The case involves an appeal by the Income Tax Officer (ITO), Ward-14(1), Pune against Pratap Ganpatrao Pawar concerning the assessment year 2017-18. The appeal was directed against an order passed by the CIT(A)/NFAC on 16.04.2024. However, the appeal was dismissed based on the CBDT Circular No.09/2024, which advises against filing appeals where the tax effect is below Rs.60 lakhs, aiming to reduce tax litigation. The Revenue's appeal did not meet this threshold, leading to its dismissal. The court also clarified that if the appeal falls under any exceptions of the circular, the Revenue could seek to recall the order.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 24648 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-11-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 09-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 14-06-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND DESAI
• Keywords: Tax effect

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1354/PUN/2024 िनधाᭅरण वषᭅ / Assessment Year: 2017-18 ITO, Ward-14(1), Pune. Vs. Pratap Ganpatrao Pawar, Shop No.A 10, PMT Complex, Hadapsar, Pune- 411028. PAN : ADDPP6566C Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the Revenue is directed against the order dated 16.04.2024 passed by LD. CIT(A)/NFAC for the assessment year 2017-18. 2. It is stated before us that the tax effect in the present appeal is less than Rs.60 lakhs and therefore, the Circular No.09/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes (CBDT) in exercise of its power vested under Sec.268A(1) of the IT Act Revenue by : Shri Arvind Desai Assessee by : None Date of hearing : 09.10.2024 Date of pronouncement : 12.11.2024 ITA No.1354/PUN/2024 2 comes into play wherein, the monetary limit for filing the appeal by the Revenue before the ITAT and various High Courts as well as Apex Court are revised with an object of reducing the tax litigation. Vide para 5 of the said circular (supra) it is stated that in cases where the tax effect in the appeals to be filed before the Appellate Tribunal does not exceed Rs.60 lakhs, appeals should not be filed. And vide para 5 of the said circular (supra) it is also stated that in cases where the tax effect in the pending appeals before the Appellate Tribunal does not exceed Rs.60 lakhs, appeals should be withdrawn. Thus, taking a note of CBDT Circular No.09/2024, dated 17.09.2024 and considering the fact that the tax effect in the instant appeal is less than Rs.60 lakhs, the present appeal deserves to be dismissed as not pressed / not maintainable. However, we make it clear that the issues raised in the instant appeal are left open to be examined in the appropriate proceedings, if arises, in future. At the same time, we also make it clear that if the appeal falls in any of the exceptions referred to in the above said CBDT Circular, the Revenue is at liberty to move an application for recalling the order if so advised. Accordingly, in the light of CBDT Circular No.09/2024 dated 17/09/2024, the appeal filed by the Revenue stands dismissed. ITA No.1354/PUN/2024 3 3. In the result, the appeal filed by the Revenue stands dismissed. Order pronounced on this 12th day of November, 2024. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 12th November, 2024. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT/CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "