ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. SURYA GLOBAL STEEL TUBES LTD., NEW DELHI

This appeal by the Revenue is directed against the order of learned CIT(A)-30, New Delhi dated 17.5.2017 and pertains to assessment year 2016- 17. This appeal has been listed by the Registry in terms of an application dated 06.10.2020 (received on 08.10.2020) on behalf of the assessee seeking an early ITA 5228/D/2017 disposal of the appeal for the reason that the appeal is not maintainable in view of the CBDT Circular No. 17/2019 dated 08.08.2019.

At the time of hearing before us, it was submitted by the learned counsel for the assessee that the tax effect in this appeal by the Revenue is below Rs. 50 lakhs, and accordingly in terms of the CBDT Circular dated 8th August, 2019 (supra), the instant departmental appeal is not maintainable. The Learned Senior DR has not contested the aforesaid position.

Before we proceed further, we may refer to the report of the Registry that the appeal file in original is not traceable in spite of best efforts, and therefore the appeal may be disposed of after obtaining a duplicate set of appeal papers from the respondent -assessee. Both sides have no objection.

In view of above, the appeal of the Revenue is dismissed as non- maintainable considering the Circular of CBDT (supra).

In the result, the appeal of the Revenue is dismissed.