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Before: Shri Duvvuru RL Reddy & Shri S. Jayaraman
O R D E R PER BENCH: These three appeals filed by the Revenue relating to same assessee are directed against the common order of the ld. Commissioner of Income Tax (Appeals) 9, Chennai dated 28.07.2017 relevant to the assessment years 2008-09, 2009-10 and 2010-11.
At the time of hearing the ld. Counsel for the assessee has submitted that the tax effect in this 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 this appeal. Accordingly, the appeal filed by the Revenue is dismissed as un-admitted.
In the result, all the appeals filed by the Revenue are dismissed. Order pronounced on the 22nd October, 2019 at Chennai.