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Income Tax Appellate Tribunal, “GUWAHATI ‘SMC’ BENCH, GAUHATI
Before: Shri Sanjay Garg
order : March 15, 2023 आदेश / ORDER The present appeal has been preferred by the Revenue against the order dated 17.08.2022 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
Admittedly tax effect involved in this appeal is less than the prescribed monetary limit for filing appeal to the ITAT. In the grounds of appeal, it has been contended that the case falls in the exception clause which provides that the adverse judgements relating to the issue where Board’s order, notification, instruction or circular has been held to be illegal or ultra vires should be contested on merits notwithstanding that the tax effect entailed is less than the specified monetary limit. A perusal of the impugned order of the CIT(A) reveals
Assessment Year: 2018-19 M/s Singhi Motors that neither the ld. CIT(A) was authorised to do so nor the CIT(A) held any Board’s circular or notification as ultra vires or illegal. In view of this, the present appeal of the Revenue is not maintainable and the same is accordingly dismissed.
In the result, the appeal of the Revenue stands dismissed.