Court :
ITAT Mumbai
Brief :
The Revenue has filed an appeal against the order of CIT(A)-2, Mumbai passed u/s 143(3) r.w.s 147 of the Income Tax Act, 1961.
Citation :
ITA No. 3688/Mum/2019
IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, MUMBAI
BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER &
SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER
ITA No. 3688/Mum/2019
(Assessment Years: 2014-15)
ITO, Ward – 1(1)
1s t floor, Mohan Plaza,
Podar School, Wayle
Nagar, Kalan (W) - 421301
Appellant) ..
Vs.
Shri Ajay Raghunath Patil
602, Harsh Apartment,
Shivaji Chowk, Bhiwandi,
PIN – 421302
PAN/GIR No. : AAWPP3844P
Respondent)
Appellant by : Shri Brajendra Kumar, DR
Respondent by : Shri Sunil Makhija, AR
Date of Hearing 04/11/2020
Date of Pronouncement 04/11/2020
O R D E R
PER PAVAN KUMAR GADALE - JM:
1. The Revenue has filed an appeal against the order of CIT(A)-2, Mumbai passed u/s 143(3) r.w.s 147 of the Income Tax Act, 1961.
2. At the time of hearing, it was brought to the knowledge of the Bench, the tax effect in the appeal is below Rs.50 lakhs, therefore covered by CBDT Circular No. 17/2019. We find as per the CBDT Circular dated 08.08.2019, no appeal shall be filed bythe revenue before the Tribunal where the tax effect is below Rs 50 lakhs. Further the circular of the CBDT is also applicable to the pending cases. Accordingly, we dismiss the revenue appeal on maintainability and low tax effect.
3. Incase, if the revenue is able to provide evidencethat the case falls under any of the exceptionsprovided in the circular issued by the CBDT, then the revenue may prefer miscellaneous application for recalling of this order, if they so desire, in whichcircumstance this order shall be recalled by this Tribunal.
4. In the result, appeal filed by the revenue is dismissed.
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