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Income Tax Appellate Tribunal, BANGALORE BENCHES “ B ” BENCH: BANGALORE
Before: SHRI B.R. BASKARAN & SHRI PAVAN KUMAR GADALEShri Venkatesh Pani, Advocate. Shri Priyadarshi Misra, JCIT (D.R)
O R D E R
PER SHRI PAVAN KUMAR GADALE, JM :
The Revenue has filed an appeal against the order of Commissioner of Income Tax (Appeals)-1, Bangalore passed u/s. 143(3) r.w.s 254 and 250 of the Income Tax Act, 1961.
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 Dt.8.8.2019.We find as per the CBDT Circular No.17/2019