ACIT vs Dynatron Services P. Ltd, Mumbai | ITAT Mumbai 2018

Income Tax Appellate Tribunal, MUMBAI BENCHES “I”, MUMBAI

Before: SHRI SHAMIM YAHYA (AM) & SHRI RAM LAL NEGI (JM)

For Respondent: Shri Chaudhary Arun Kumar Singh

Hearing: 08/08/2018Pronounced: 08/08/2018

O R D E R PER RAM LAL NEGI, JM This appeal has been filed by the revenue against the order dated 29.07.2016 passed by the Commissioner of Income Tax (Appeals) (for short ‘the CIT(A), for the assessment year 2012-13, whereby the Ld. CIT(A) has deleted the additions made by the AO.

At the outset, it transpired that in the aforesaid case, 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, 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.

2 Assessment Year: 2012-13

ACIT CIR 3(1)(1), MUMBAI vs. DYNATRON SERVICES P. LTD, MUMBAI