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Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN
Before: SHRI G.S. PANNU & SHRI K.N. CHARY
PER G.S. PANNU, VP :
These appeals by the Revenue for the assessment years 2012-13 & 2014-15 are directed against the respective orders of Learned CIT(A)-IV, Kanpur dated 21.12.2017.
2 ITA-1849&1850/Del/2018
Learned Counsel for the assessee has submitted that the tax effect in these appeals 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 these appeals of the Revenue is below Rs. 50 lakhs. 4. In view of the above position, we deem it proper to dismiss both the appeals of the Revenue in the light of the Circular No.17/2019 of the CBDT dated 8th August, 2019, as not maintainable. 5. In the result, both the appeals of the Revenue are dismissed.