ACIT Cir 4 Pune., Pune v. Shri Mohammed Ahmed U. Khatri,, Mumbai

ITA 713/PUN/2012 | 2008-2009
Pronouncement Date: 30-11-2017 | Result: Dismissed

Appeal Details

RSA Number 71324514 RSA 2012
Assessee PAN ACWPK6373J
Bench Pune
Appeal Number ITA 713/PUN/2012
Duration Of Justice 5 year(s) 7 month(s) 20 day(s)
Appellant ACIT Cir 4 Pune., Pune
Respondent Shri Mohammed Ahmed U. Khatri,, Mumbai
Appeal Type Income Tax Appeal
Pronouncement Date 30-11-2017
Appeal Filed By Department
Tags No record found
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 30-11-2017
Date Of Final Hearing 30-11-2017
Next Hearing Date 30-11-2017
Last Hearing Date 09-08-2017
First Hearing Date 09-08-2017
Assessment Year 2008-2009
Appeal Filed On 09-04-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE MS. SUSHMA CHOWLA JM AND SHRI ANIL CHATURVEDI AM . / ITA NO. 713 /P U N/20 1 2 / ASSESSMENT YEAR : 20 08 - 09 THE ASST. COMMISSIONER OF INCOME TAX CIRCLE 4 PUNE . / APPELLANT VS. SHRI MOHAMMED AHMED U. KHATRI 628 KHATRI HOUSE 13 TH ROAD KHAR WEST MUMBAI 400052 . / RESPONDENT PAN: A CWPK6373J / APPELLANT BY : SHRI VIVEK AGGARWAL / RESPONDENT BY : MS MITRANI BANDOPADHYAY / DATE OF HEARING : 30 . 11 . 201 7 / DATE OF PRON OUNCEMENT: 30 . 11 . 201 7 / ORDER PER SUSHMA CHOWLA JM: THE APPEAL FILED BY THE REVENUE IS AGAINST THE ORDER OF CIT(A) - II PUNE DATED 09 . 12 .201 1 RELATING TO ASSESSMENT YEAR 20 08 - 09 AGAINST ORDER PASSED UNDER SECTION 14 3 (3) OF THE INCOME - TAX ACT 19 61 (IN SHORT THE ACT) . 2 . THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE FAIRLY ADMITTED THAT THE TAX EFFECT INVOLVED IN THE PRESENT APPEAL IS LESS THAN THE LIMIT PRESCRIBED BY THE CBDT CIRCULAR OF 10 . 12 . 2015 BEARING NO.21 OF 2015 AND THEREFORE THE APPEAL BE DECIDED ACCORDINGLY. 2 ITA NO. 713 /P U N/201 2 3 . ON PERUSAL OF RECORD IT TRANSPIRES THAT THE TAX EFFECT INVOLVED IN PRESENT APPEAL IS LESS THAN THE MONETARY LIMIT PRESCRIBED BY CBDT FOR FILING OF APPEAL BEFORE TRIBUNAL. THE CBDT VIDE CIRCULAR NO. 21/2015 DATED 10.12.2015 HAS RAISED THE MONETARY LIMIT OF TAX EFFECT FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL TO RS. 10 LAKHS. THE CIRCULAR APPLIES TO THE APPEALS TO BE FILED BY THE DEPARTMENT IN FUTURE AS WELL AS THE APPEALS PENDING BEFORE THE TRIBU NAL. THUS IN VIEW OF THE CBDT CIRCULAR THE PRESENT APPEAL OF THE REVENUE IS LIABLE TO BE DISMISSED ON ACCOUNT OF LOW TAX EFFECT. 4 . IN THE RESULT APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF NOVEM BER 201 7 . SD/ - SD/ - ( ANIL CHATURVEDI ) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 30 TH NOVEM BER 201 7 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT (A) - II PUNE . 4. / THE CIT - II PUNE . 5. / DR B ITAT PUNE; 6. / GUARD FILE . / BY ORDER //TRUE COPY// / SR. PRIVATE SECRETARY / ITAT PUNE