INCOME TAX OFFICER, WARD-3, PANVEL vs. SMT SEEMA YOGESH AWARI, RAIGAD

This appeal by the Revenue against the order dated 12-01-2023 passed by the National Faceless Appeal Centre, Delhi (“NFAC”) for assessment year 2014-15.

Admittedly, the tax effect involved in the appeal is below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019 and are not falling under the exceptions provided under the above said circular. Thus, grounds raised by the Revenue in the appeal fails and the appeal is not maintainable. Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in- above, with a liberty to file appropriate application for restoration of appeal to the file.

In the result, the appeal of Revenue is dismissed.