Assistant Commissioner of Income-tax, Circle - Dhule, Dhule V. Maharashtra mahila Sahakari Gruh Udyog Sanstha Maryadit, Dhule

MA 76/PUN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0299 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 24-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M.R. SHIRUDE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM M A NO. 7 6 /P U N/201 8 ARISING OUT OF ITA NO. 1314 /PN/201 5 ASSESSMENT YEAR : 20 11 - 12 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 3(1), DHULE . APP LICANT VS. MAHARASHTRA MAHILA SAHAKARI GRUH UDYOG SANSTHA MARYADIT, PLOT NO.33, VALLABH NAGAR, AGRAWAL NAGAR, M ALEGAON ROAD, DHULE 424001 . RESPONDENT PAN : A ADFM8202H APPLICANT BY : SHRI SUDHENDU DAS RESPONDENT BY : SHRI M.R. SHIRUDE / DATE OF HEARING : 0 7 . 1 2 .201 8 / DATE OF PRONOUNCEMENT: 11 . 1 2 .201 8 / ORDER PER SUSHMA CHOWLA, JM : THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION AGAINST THE ORDER OF TRIBUNAL DATED 30 . 12 .201 5 . 2 . THE GRIEVANCE OF THE REVENUE IS THAT THE TRIBUNAL HAD DISMISSED DEPARTMENTAL APPEAL SUMMARILY BEING NOT MAINTAINABLE IN VIEW OF THE MONETARY LIMIT PRESCRIBED BY THE CBDT VIDE INSTRUCTION DATED 10.12.2015. THE REVENUE IS 2 M A NO. 7 6 /P U N/201 8 AGGRIEVED BY NOT DWELLING ON THE ISSUE ON MERITS AND HENCE, THE MERITS OF CASE HAVE B EEN CHALLENGED IN THE PRESENT MISCELLANEOUS APPLICATION. 3. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE POINTED OUT THAT THE ISSUE ON MERITS STANDS COVERED IN FAVOUR OF ASSESSEE BY THE ORDER O F THE HONBLE BOMBAY HIGH COURT. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE ON THE OTHER HAND PLACED RELIANCE ON THE CONTENTS OF MISCELLANEOUS APPLICATION. 5. WE FIND NO MERIT IN THE PLEAS RAISED BY EITHER OF THE LEARNED AUTHORIZED REPRES ENTATIVES. THE CAPTIONED APPEAL WAS DISMISSED FOR LOW TAX EFFECT, WHICH ADMITTEDLY IS AS PER INSTRUCTION NO.21/2015, DATED 10.12.2015. WHEN AN APPEAL IS DISMISSED BECAUSE OF LOW TAX, THERE IS NO MERIT IN THE PLEA OF REVENUE THAT MERITS OF CASE HAVE NOT B EEN LOOKED INTO. ACCORDINGLY, WE DISMISS THE MISCELLANEOUS APPLICATION FILED BY REVENUE. 6 . IN THE RESULT, MISCELLANEOUS APPLICATION OF REVENUE IS DISMISSED. ORDER PRONOUNCED ON THIS 11 TH DAY OF DECEM BER , 201 8 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 11 TH DECEMBER , 201 8 . GCVSR 3 M A NO. 7 6 /P U N/201 8 / COPY OF THE ORDER IS FORWARDED TO : 1. THE APP LICANT ; 2. THE RESPONDENT; 3. THE CIT(A) - 1, NASHIK ; 4. THE PR. CIT - 1, NASHIK ; 5. THE DR B , ITAT, PUNE; 6. GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE