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Income Tax Appellate Tribunal, “J” BENCH, MUMBAI
Before: SHRI RAJESH KUMAR, AM & SHRI RAVISH SOOD, JM
आदेश / O R D E R PER BENCH: All the aforesaid appeals by the revenue are being disposed off together by way of a consolidate order for the sake of convenience and brevity as the issue involved in all these appeals is common of low tax effect. Having heard the ld DRs and also the counsels for the assessees who attended the hearing and perusing the relevant records as placed before us, we find that that the tax effect involved in all the above cases is not exceeding Rs. 20 lacs and therefore the these appeals are not maintainable in terms of the CBDT Circular No.03/2018 [F. No. 279/MISC.142/2007-IT) (PT)], dated 11.07.2018 and are liable to be dismissed. Accordingly, we dismiss all the above appeals enblock as not being maintainable.
In the result, appeals of the Revenue are dismissed. Order pronounced in the open court on 21.08.2018 Sd/- Sd/- (Ravish Sood) (Rajesh Kumar) JUDICIAL MEMBER ACCOUNTANT MEMBER भुंफई Mumbai; ददनांक 21.08.2018 Ps. Rohit आदेश की प्रनिलऱपि अग्रेपषि/Copy of the Order forwarded to : अऩीराथी / The Appellant 1. प्रत्मथी / The Respondent. 2. आमकय आमुक्त(अऩीर) / The CIT(A)- 3. आमकय आमुक्त / CIT 4. ववबागीम प्रतततनधध, आमकय अऩीरीम अधधकयण, भुंफई / 5. DR, ITAT, Mumbai गार्ड पाईर / Guard file. 6. सत्मावऩत प्रतत //True Copy// आदेशधिुसधर/ BY ORDER,