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Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN
Before: SHRI G.S. PANNU & SHRI K.N. CHARY
ORDER PER G.S. PANNU, VP :
This appeal by the Revenue and Cross Objection by the Assessee for the assessment year 2009-10 are directed against the order of Learned CIT(A), Dehradun dated 20.3.2015 2. Learned Counsel for the assessee has submitted that the tax effect in the appeal of the Revenue is below Rs. 50 lakhs. The CBDT in its Circular No.17/2019 dated 8th August, 2019 has revised the monetary limit for filing of the departmental appeals to the ITAT at Rs. 50 lakhs.
Learned DR agreed that the tax effect in this appeal of the Revenue is below Rs. 50 lakhs.
In view of the above position, we deem it proper to dismiss the appeal of the Revenue in the light of the Circular No.17/2019 of the CBDT dated 8th August, 2019, as not maintainable.
Since we have already dismissed the appeal of the Revenue being not found maintainable on account of low tax effect, the Ld. Counsel for the assessee submitted that the cross-objection filed by the assessee may be treated as infructuous, and, accordingly, be dismissed.