ITO, WARD - 49(1), KOLKATA, KOLKATA vs. SHRI ASHOKE KUMAR BHADRA, NORTH 24 PARGANAS

This is an appeal preferred by the revenue against the order of Ld. CIT(A)- 15, Kolkata dated 05.04.2017 for AY 2012-13.

At the outset itself, it is noted that revenue’ s appeal is hit by CBDT circular No. 17/2019 dated 05.05.2019 and the total addition confirmed by Ld. CIT(A) is Rs.78,65,744/- for which tax effect involved in this appeal of revenue is less than Rs. 50 lacs, therefore, the revenue’s appeal before this Tribunal is not maintainable in view of cited the CBDT circular No. 17/2019 dated 05.05.2019. Since the tax effect involved in this appeal of the revenue is less than Rs.50 lacs, we treat the revenue appeal to fall in the ken of CBDT circular (supra) and so we dismiss it as not maintainable. However, the revenue is at liberty to prefer Misc. Application to recall this order provided it falls under any of the exception clauses cited in the CBDT Circular (supra). 3. In the result, the appeal of revenue is dismissed. Order is pronounced in the open court.