Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI
Before: SHRI MAHAVIR SINGH & SHRI RAJESH KUMAR
Per Rajesh Kumar, Accountant Member:
The above titled appeal by the Revenue and the cross objection by the assessee have been preferred against the order dated 04.08.2016 of the Commissioner of Income Tax (Appeals)
The tax effect in this appeal is below Rs.20 lakhs and therefore the same is not maintainable in terms of Board’s Circular No.3/2018 (F.NO.279/MISC.142/2007-ITJ (PT)] dated 11.07.2018 and is dismissed.
CO No.159/M/2019 3. At the time of hearing, the Ld. A.R. submitted before the Bench that cross objection filed by the assessee is not pressed and therefore the same is also dismissed as not pressed.
In the result, appeal of the Revenue as well as cross objection of the assessee is dismissed.
Order pronounced in the open court on 08.08.2019.