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Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI
Before: Shri SAKTIJIT DEY & Shri G MANJUNATHA
O R D E R Per G MANJUNATHA, AM :
This appeal filed by the Revenue is directed against order of the Commissioner of Income tax (Appeals)-17, Mumbai, dated 02/06/2017 and it pertains to AY 2012-13.
None appeared for the assessee. We have heard the Ld. DR and 2 ITA .No.5822/Mum/2017 Mobile Repair Service City India Ltd.
perused materials available on record. During course of hearing, ld. DR for the revenue submitted that tax effect involved in this appeal filed by the revenue is less than Rs. 50 lacs and in view of latest CBDT circular No. 17/2019 dated 08/08/2019, appeal filed by the revenue is not maintainable and needs to be dismissed. The Ld. DR, further argued that, the issue involved in this appeal is appears to be covered by exception provided under clause (e) of subsequent circular and therefore, if required the revenue shall be allowed to file miscellaneous application to relcall the order. We, find that, the CBDT, recently had issued a circular no. 3/2018 dated 11-7-2018, superseding its earlier circular no. 21/2015 and enhanced monetary limit for filing appeal before various appellate authorities and accordingly, enhanced monetary limit to Rs. 20,00,000/- for filing appeal before the Tribunal. Further, the board has issued one more circular vide circular no.17/2019 dated 08/08/2019 and enhanced monetary limit for filing appeal before appellate Tribunal to Rs. 50,00,000/-. Further, in the said circular, the CBDT had instructed its officer’s to file application for withdrawal of appeal already filed or not to pursue pending appeals. We, therefore, by taking into account the CBDT circular no.17/2019 dated 08/08/2019 and also considering the fact that tax effect involved in the present appeal is less than the amount of monetary limit fixed by the CBDT for not filing
3 ITA .No.5822/Mum/2017 Mobile Repair Service City India Ltd. appeal, dismissed appeal filed by the revenue as not maintainable.
However, we keep open option to the revenue to file a miscellaneous application, if necessary, in case the issues involved in the present appeal comes within 3 exceptions as provided in para 10 of said circular and clause (e) of subsequent circular and it disputed involved exceeds threshold limit provided in CBDT circular.
In the result, appeal filed by the Revenue is dismissed.
Order pronounced in the open court on 20 .01.2020