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Income Tax Appellate Tribunal, “D”, BENCH MUMBAI
Before: SHRI SHAMIM YAHYA, AM & SHRI AMARJIT SINGH, JM Shri Dhiraj L. Shah
Revenue by Shri S. K. Mitra (Sr. AR) Assessee by Shri Nishit Gandhi Date of Hearing 08/05/2019 Date of Pronouncement 08/05/2019 आदेश / O R D E R PER AMARJIT SINGH (J.M):
This appeal filed by the Revenue is directed against the order of the CIT(A)-09, Mumbai, dated 09.01.2018, pertaining to the Assessment Year 2012-13.
The Revenue is in appeal against the deletion of addition by the Ld. Commissioner of Income Tax (Appeals).
At the very outset, it transpires that the tax effect of the relief granted by the Ld. Commissioner of Income Tax (Appeals) is below Rs.20 lacs, as per the limit fixed by the CBDT for filing the appeal before the ITAT vide CBDT Circular No.3/2018 dated, F. No. 279/Misc. 142/2007-ITJ (Pt) dated 11th July, 2018 issued by Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India.