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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi
ORDER
Per S.S. Viswanethra Ravi, JM
In the above appeal, the undisputed fact is that the tax effect is below the monetary limit of Rs.50,00,000/- fixed by the CBDT vide Circular No.17/2019, F. No. 279/Misc. 142/2007-ITJ(Pt.), dt. 8th August, 2019. Applying the proposition of law laid down by the Ahmedabad “A” Bench of ITAT in the case of ITO, Ward-3(2), Ahmedabad vs. Dinesh Madhavlal Patel & Ors in order dated 14.08.2019, this appeal is dismissed as withdrawn in terms of the Circular issued by the CBDT mentioned hereinabove.
In the result, the appeal of the revenue is dismissed.
Order Pronounced in the Open Court on 06.02.2020.