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Before: Shri Duvvuru RL Reddy & Shri S. Jayaraman
O R D E R
PER DUVVURU RL REDDY, JUDICIAL MEMBER:
This appeal filed by the Revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-15, Chennai dated 27.04.2018 relevant to the assessment year 2014-15.
The appeal filed by the Revenue is delayed by 83 days, for which, the Revenue has filed a petition/affidavit for condonation of the delay, to which; the ld. Counsel for the assessee has not raised any serious objection. Consequently, since the Revenue was prevented by sufficient cause, the delay of 83 days in filing of the appeal stands condoned and the appeal is admitted for adjudication.
3. At the time of hearing through video conferencing, the ld. Counsel for the assessee has submitted that 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 ld. DR fairly conceded the submissions made by the ld. 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 since, the ld. DR 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. Order pronounced on the 22nd May, 2020 at Chennai.