Assistant Commissioner of Income-tax, (Central) Circle, Kolhapur V. Shivaji Pandhurang Mane, Kolhapur

ITSSA 15/PUN/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5326 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 9 month(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 19-01-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 18-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

आयकर अपीऱीय अधिकरण “ए” न्यायपीठ प ु णे म ें । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER IT(SS)A No.15/PUN/2018 नििाारण वषा / Assessment Year : 2009-10 Asstt. Commissioner of Income Tax, (Central) Circle, Kolhapur ......अऩीऱाथी / Appellant बिाम / V/s. Shri Shivaji Pandurang Mane, House No. 23A, A-Ward, Phulewadi, Kolhapur PAN : BJTPM7821E ......प्रत्यथी / Respondent Assessee by : N O N E Revenue by : Shri S.P. Walimbe स ु नवाई की तारीख / Date of Hearing : 20-01-2022 घोषणा की तारीख / Date of Pronouncement : 20-01-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the Revenue against the order dated 12-01-2018 passed by the Commissioner of Income Tax (Appeals)-11, Pune [„CIT(A)‟] for assessment year 2009-10. 2 IT(SS)A No. 15/PUN/2018, A.Y. 2009-10 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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above. 3.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 20 th January, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER ऩ ु णे / Pune; ददनाांक / Dated : 20 th January, 2022. रवव आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-11, Pune 4. The CIT (Central), Pune 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, ऩ ु णे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइऱ / Guard File. //सत्यावऩत प्रतत// True Copy// आदेशान ु सार / BY ORDER, वररष्ठ तनजी सधचव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩ ु णे / ITAT, Pune