INCOME TAX OFFICER, WARD - 3(3)(1), SURAT vs. SHRI BHARATBHAI JEARAMBHAI DANKHARA, SURAT

सुनवाई की तारीख/ Date of hearing: 15.04.2021 उ�घोषणा क� तार�ख/Pronouncement on: 15.04.2021 आदेश /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER:

1. 1. This appeal by Revenue is directed against the order of ld.Commissioner of Income Tax(Appeals)-3, Surat, hereinafter referred as “Ld.CIT(A)”, dated 30.06.2017 for assessment year (AY) 2013-14.

2. At the outset of hearing, the ld.Authorised Representative(AR) of the assessee submits that tax effect involved in the present appeal is only of Rs.48,96,779/- and the appeal is liable to be dismissed in view of the CBDT Circular No.17/2019 dated 08.08.2019.

ITO, Ward-3(3)(1), Surat Vs. Shri Bharatbhai Jearambhai Dankhara ./ A.Y. 2013-14 3. The Ld.Departmental Representative(DR) for the Revenue submits that the Revenue may be given liberty to get the appeal revive, incase if it is discovered that grounds of appeal raised by the Revenue is covered by any exception clause of CBDT circular dated 20.08.2018.

4. We have considered the contentions of both the parties and perused the orders of Assessing Officer and order passed by Ld.CIT(A). We have noted that the tax effect in this appeal is of Rs.48,96,779/- i.e. which is less than the monetary limit of the Rs.50 lacs as fixed by CBDT Circular No.17/2019 dated 08.08.2019 for filing appeal before the Tribunal. Hence, the appeal filed by the Revenue is dismissed. However, the Revenue is given liberty to get the appeal revive if at later stage it is discovered that grounds raised by the Revenue is covered by any exception clause of circular of CBDT dated 20.08.2018.

5. In the result, appeal of the Revenue is dismissed. Order pronounced on 15th April 2021 while hearing the appeal.