DCIT- CC - 5 (3) (ERSTWHILE DCIT CC- 36 ), MUMBAI vs GLOBAL SOFTECH LTD., MUMBAI

Income Tax Appellate Tribunal, MUMBAI BENCHES “G” MUMBAI

Before: SHRI RAJESH KUMAR, HON. & SHRI AMARJIT SINGH, HON.

For Appellant: Shri Jinendra Doshi, CA

For Respondent: Shri V. Vinod Kumar, Sr. DR

Hearing: 04/12/2019

PER RAJESH KUMAR, ACCOUNTANT MEMBER

This is an appeal filed by the Revenue against the order of Commissioner of Income Tax (Appeals)-53, Mumbai, dated 20/08/2018 for the A.Y. 2015-16.

At the outset, ld.AR has submitted that tax effect involved in this appeal is below Rs. 50.00 lakhs and as per the recent CBDT Circular No. 17/2019, dated 08/08/2019, this appeal is not maintainable and prayed for dismissal of the same.

(M/s. Global Softech Ltd.) 3. Ld.DR fairly accepted the contention of the ld.AR.

In view of the statement given by the ld.AR, we find that tax effect involved in this appeal is below Rs. 50.00 lakhs and as per CBDT Circular No. 17/2019, dated 08/08/2019, this appeal is not maintainable, hence, dismissed.

In the result, appeal of the Revenue is dismissed. Order Pronounced in the open Court on 04th December, 2019

DCIT- CC - 5 (3) (ERSTWHILE DCIT CC- 36 ), MUMBAI vs. GLOBAL SOFTECH LTD., MUMBAI