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Income Tax Appellate Tribunal, “A-SMC” BENCH: KOLKATA
Before: Shri Satbeer Singh Godara, Hon’ble JM ]
This assesee’s appeal for assessment year 2013-14 arises against the CIT(A), Siliguri’s order dated 06.08.2019 passed in case no.37/CIT(A)/SLG/2018-19 involving proceedings u/s. 147 r.w.s 144 of the Income-tax Act, 1961 ( in short, ‘Act’).
At the outset itself, it is noted that revenue’ s appeal is hit by CBDT circular No. 17/2019 dated 05.05.2019 and the tax effect involved in this appeal of revenue is Rs.26,40,685/-(total addition), which is less than Rs. 50 lacs, therefore, the revenue’s appeal is not maintainable in view of cited the CBDT circular No. 17/2019 dated 05.05.2019. Since the tax effect involved in this appeal of the revenue is less than Rs.50 lacs, we treat the revenue appeal to fall in the ken of CBDT circular (supra) and so we dismiss it as not maintainable. However, the revenue is at liberty to prefer Misc. Application to recall this order provided it falls under any of the exception clauses cited in the CBDT Circular (supra).
In the result, the appeal of revenue is dismissed.