ACIT, CIRCLE - 45, KOLKATA , KOLKATA vs. SHRI RAJEEV DHANUKA , KOLKATA

This appeal is preferred by the revenue against the order of Ld. CIT(A) – 13, Kolkata dated 23.04.2018.

As pointed out by the leaned counsel for the assessee at the outset the tax effect involved in this appeal of the Revenue is less than the monetary limit of Rs. 20 lakhs prescribed by the CBDT vide Circular No. 3/2018 dated 11.07.2018 for filing the appeal of the Revenue before the Tribunal and this position clearly evident from the grounds raised by the Revenue in this appeal is not disputed even by the learned DR. Since the said Circular issued by the CBDT is made applicable to all the pending appeals also, we treat this appeal of the Revenue as not maintainable on account of low tax effect and dismiss the same.