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Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH : DEHRADUN
Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE
PER N.K. BILLAIYA, ACCOUNTANT MEMBER
These appeals by the Revenue are preferred against the order of the Commissioner of Income Tax [Appeals], Dehradun dated 17.12.2014 pertaining to Assessment Year 2007-08 and 2008-09.
A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019.
These appeals are, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs.
In the result, the appeals filed by the Revenue are dismissed.
The order is pronounced in the open court on 25.08.2021 in the presence of both the rival representatives.