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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO& SHRI D.S. SUNDER SINGH
Per Shri D.S.Sunder Singh, Accountant Member : Delay : There was a delay of 13 days in filing the appeal by the department. The department filed condonation petition and submitted that the delay has occurred inadvertently due to the reasons beyond the control of the department and hence requested to condone the delay. We have gone through the condonation petition filed by the department and after hearing both the parties, we condone the delay and admit the appeal.
2 A.Y.2008-09 M/s 3F Industries Ltd., Tadepalligudem This appeal is filed by the revenue against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-11,Hyderabad in Appeal No. 60/2017-18/ACIT, Circle-1,Rjy/CIT(A)-11, Hyd/2017-18 dated 29.01.2018for the Assessment Year (A.Y.) 2008-09.
When this appeal is taken up for hearing, the Ld. Counsel for the assessee has submitted that the tax effect involved in this appeal is below Rs.50 lakhs. As per the latest circular No.17/2019, dated 08.08.2019 of CBDT, which is in supersession of its Circular No.3/2018 dated 11.07.2018, in relation to filing of appeals before the Income Tax Appellate Tribunal, the appeal filed by the revenue is not maintainable. In view of the above, the appeal filed by the revenue is not maintainable. Hence, the same is dismissed with a liberty to department to file miscellaneous application to recall the order in case the case falls in any of the exceptions mentioned in the said circular.
In the result, the appeal of the revenue is dismissed. Order pronounced in the open court on 4th March, 2020.