A.C.I.T.,CIRCLE-3(2), PORT BLAIR vs. SHRI KANNAPPAN NAGARAJAN, PORT BLAIR

This is an appeal preferred by the revenue against the order of Ld. CIT(A)- 6, Kolkata dated 02.04.2019 for AY 2014-15. This appeal of revenue is time barred by 49 days and condonation petition has been filed by the revenue. After considering the condonation petition, we condone the delay and admit the appeal for hearing.

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 tax effect involved in this appeal of revenue is Rs.48,68,170/-, which 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.