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Income Tax Appellate Tribunal, “A”, BENCH MUMBAI
Before: SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM
आदेश / O R D E R PER R.C.SHARMA (A.M):
This is an appeal filed by the Revenue against the order of CIT(A)- 20, Mumbai dated 21/04/2015 for the A.Y.2009-10 in the matter of order passed u/s.147 r.w.s. 143(3) of the IT Act. 2. At the outset, learned AR submitted that tax effect in the appeal filed by the Revenue is below 20 lakhs and in terms of CBDT Circular No. 3/2018 dated 11.07.2018, the appeal filed by the Revenue deserves to be dismissed.
M/s. Lab Device India Pvt. Ltd., 3. Learned AR also submitted that issue is also decided by the Tribunal in assessee’s won case for the A.Y.2010-11 vide order dated 07/11/2017 wherein also addition made to the extent of 6% of the bogus purchases was upheld.
We had carefully gone through the orders of the authorities below and found that issue is covered by the order of the Tribunal in assessee’s own case for the A.Y.2010-11 vide order dated 07/11/2017. Moreover, the tax effect in this appeal is not exceeding Rs.20 lakhs.
Under the power vested by sec. 268A(1) of the I T. Act, CBDT has recently issued Circular No. 3/2018 dated 11.07.2018 instructing the authorities below that departmental appeal should not be filed before ITAT where the demand/tax effect does not exceed Rs. 20 lakhs.
Subject to some exceptions, it is further directed by CBDT that all the departmental appeals pending before ITAT where the demand/tax effect is less than 20 lakhs should be either withdrawn or not pressed by the Departmental representative.
The present appeal is not covered by any exceptions mentioned in the said CBDT circular. Since the tax demand in dispute in this departmental appeal does not exceed the limit of Rs. 20 lakhs as set out by CBDT, such appeal is not maintainable in view of fore goings. Accordingly the appeal of the Department is dismissed as not pressed/withdrawn and hence infructuous.