INCOME TAX OFFICER, WARD- 1, SATNA vs RPJ MINIRERALS PVT. LTD.,

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SHRI N.R.S. GANESAN & SHRI SANJAY ARORA

For Appellant: Shri S.K. Haldar, D.R

For Respondent: Shri B. K.Nema, Advocate

Hearing: 02/09/2020Pronounced: 02/09/2020

ORDER PER N.R.S. GANESAN, JM:

This appeal of the assessee is directed against the order of CIT(A)-2, Jabalpur dated 25/10/2017 and pertains to assessment year 2013-14.

When the appeal is taken up for hearing, both the representatives for the Revenue and the assessee very fairly submitted that the disallowance made by the Assessing Officer is only with regard to Rs.1,08,95,750/- and tax effect is only Rs.35,35,126/- therefore, it is below the monetary limit fixed by [Type the document title] ITO,Ward-1,Satna Vs. RPJ Minerals Pvt. Ltd., Satna (A.Y.2013-14)

the C.B.D.T. vide circular No. 17/2019 dated 08/08/2019 for filing the appeal before this Tribunal. In view of the above, the appeal filed by the Revenue is not maintainable before this Tribunal. Accordingly, the same is dismissed.

In the result, the appeal filed by the Revenue is dismissed. 3.

(Order pronounced in the open court on 02/09/2020)

INCOME TAX OFFICER, WARD- 1, SATNA vs. RPJ MINIRERALS PVT. LTD.,