DCIT,RG- 9(1)(2), MUMBAI vs. ATC TELECOM TOWER CORPORATION P.LTD, MUMBAI

आदेश / O R D E R Per Bench 1. The aforesaid appeals by revenue against two separate assessees contest separate order of Ld. first appellate authority on certain grounds of appeal

2. The Ld. Authorized Representative for Assessee [AR], at the outset, submitted that the tax effect of the quantum additions being contested by the revenue in each of the appeal is below Rs.20 Lacs and therefore, the appeals are not maintainable in view of the low tax effect circular No. 03/2018 dated 11/07/2018 issued by CBDT. The working of the tax effect has been placed on record. The Ld. DR could not controvert the same.

3. In view of the admitted position, both the appeals stand dismissed. The revenue is free to move appropriate application to recall this order, if at a later stage, it is found that the matter is covered by any exceptions provided in the aforesaid circular or in case the tax effect of the quantum additions as agitated by revenue exceeds the prescribed monetary limit in any of the appeal.

4. Both the appeals stand dismissed. Order pronounced in the open court on 10th April, 2019. Sd/- Sd/- (Saktijit Dey) (Manoj Kumar Aggarwal) �ाियक सद� / Judicial Member लेखा सद� / Accountant Member मुंबई Mumbai; िदनांकDated : 10/04/2019 Sr.PS:-Jaisy Varghese