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Income Tax Appellate Tribunal - Pune

Deputy Commissioner Of Income-Tax, ... vs Mgm Institute Of Health Sciences,, ... on 4 March, 2021

            आयकर अपीऱीय अधिकरण "ए" न्यायपीठ पण
                                             ु े में ।
   IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, PUNE


      BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER
                             AND
         SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER


               आयकर अपीऱ सं. / ITA No.2273/PUN/2017
                नििाारण वषा / Assessment Year : 2014-15


      Dy. Commissioner of Income Tax,
      (Exemption) Circle, Pune
                                                 .......अऩीऱाथी / Appellant
                                बिाम / V/s.


      MGM Institute of Health Sciences,
      3rd Floor, MGM Educational Campus,
      Sector 18, Kamlthe, Navi Mumbai,
      Distt.-Raigad-410209

      PAN : AACTM0014C
                                                  ......प्रत्यथी / Respondent




                  Assessee by       :NONE
                  Revenue by        : Shri S.P. Walimbe




            सन
             ु वाई की तारीख / Date of Hearing         : 04-03-2021
            घोषणा की तारीख / Date of Pronouncement    : 04-03-2021




                            आदे श / ORDER


PER S.S. VISWANETHRA RAVI, JM :

This appeal by the Revenue against the order dated 31-07-2017 passed by the Commissioner of Income Tax (Appeals)-10, Pune [„CIT(A)‟] for assessment year 2014-15.

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 Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.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 04th March, 2021.

                    Sd/-                                                Sd/-
            (Inturi Rama Rao)                              (S.S. Viswanethra Ravi)
         ACCOUNTANT MEMBER                                     JUDICIAL MEMBER

ऩुणे / Pune; ददनाांक / Dated : 04th March, 2021. RK आदे श की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to :

1. अऩीऱाथी / The Appellant.

2. प्रत्यथी / The Respondent.

3. The CIT(A)-10, Pune

4. The CIT(Exemption), Pune

5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, "ए" बेंच, ऩुणे / DR, ITAT, "A" Bench, Pune.

6. गार्ड फ़ाइऱ / Guard File.

//सत्यावऩत प्रतत// True Copy// आदे शानुसार / BY ORDER, तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune