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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO & SHRI S. JAYARAMAN
आदेश / O R D E R
PER S. JAYARAMAN, ACCOUNTANT MEMBER:
This appeal filed by the Revenue is directed against the order of the learned Commissioner of Income Tax (Appeals)-4, Chennai in I.T.A. No.402/2016-17/A.Y.2009-10/CIT(A)-4, dated 19.09.2018 relevant to the assessment year 2009-2010.
There is a delay of one day in filing the appeal. The Assessee had filed an affidavit wherein he has made a detailed submission. From the submissions that were made, we find that there is sufficient cause to condone the delay. Accordingly, the delay is condoned.
2 -: 2. As far as the merits of the case is concerned, the tax effect in the appeal filed by the Revenue is less than the monetary limit of ₹.50,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 17/2019, dated 08.08.2019. The learned Departmental Representative fairly conceded the submissions made by the learned Counsel for the assessee. Being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than ₹.50,00,000/- in the appeal and thus, the appeal filed by the Revenue is liable to be dismissed. The Department is at liberty to seek recall of the above order, if the tax effect is above the prescribed limit and moreover the learned Departmental Representative was not sure about as to whether the issue raised in the appeal of the Revenue was not arising out of RAP objection, as no specific ground was raised in the grounds of appeal.
In the result, the appeal filed by the Revenue is dismissed.