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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRI SHAMIM YAHYA & SHRI PAVAN KUMAR GADALE
O R D E R PER PAVAN KUMAR GADALE, JM:
These three appeals are filed by the revenue against the order separate orders of CIT(A)-57, Mumbai passed u/s 248 and 250 of the Income Tax Act. , 5689 & 5690/Mum/2019 Reliance Industries ltd., Mumbai.
At the time of hearing, it was brought to the knowledge of the Bench that, the tax effect in the appeal is below Rs.50 lakhs, therefore covered by CBDT Circular No. 17/2019. We find as per the CBDT Circular dated 08.08.2019, no appeal shall be filed by the revenue before the Hon’ble Tribunal where the tax effect is below Rs 50 lakhs. Further the circular of the CBDT is also applicable to the pending cases.
Accordingly, we dismiss the revenue appeals on maintainability and low tax effect.
Incase, if the revenue is able to provide evidence that the case falls under any of the exceptions provided in the circular issued by the CBDT. The revenue may prefer miscellaneous application for recalling of this order, if they so desire, in which circumstances, this order shall be recalled by the Hon’ble Tribunal. , 5689 & 5690/Mum/2019 Reliance Industries ltd., Mumbai. 3. In the result, all the three appeals filed by the revenue are dismissed.