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Income Tax Appellate Tribunal, “I” BENCH, MUMBAI
Before: SHRI SHAMIM YAHYA, AM & SHRI RAM LAL NEGI, JM
O R D E R Per Ram Lal Negi, J. M.:
These appeals have been filed by Revenue against the orders passed by the respective Commissioners of Income Tax (Appeals), whereby the Ld. Commissioners (Appeals) have deleted the additions made by the AOs in the cases of respective assessees for the respective assessment years.
3 2. At the outset, it transpired that in the aforesaid cases, the tax effect of the relief granted by the Ld. Commissioners of Income Tax (Appeals) are 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.
We have gone through the orders of the Ld. Commissioners of Income Tax (Appeals) and the grounds of appeals. We find that the tax effects in the above referred appeals are less than Rs. 20 lacs.
The Ld. Departmental Representative (DR) fairly conceded that these appeals are not maintainable in light of the above said CBDT Circular. The Ld. DR also did not point out that these appeals fall in any of the exceptions carved out in the above said circular. Accordingly, we dismiss the aforesaid appeals filed by the Revenue.