INCOME TAX OFFICER WARD -1(2), NAGPUR vs. SHRI SHARAD VASANTRAO GUDANDHE , NAGPUR

This appeal by the Revenue against the order dated 26-08-2020 passed by the Commissioner of Income Tax (Appeals)-1, Nagpur [‘CIT(A)’] for assessment year 2010-11.

Admittedly, the tax effect involved in the appeal is below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019 and are not falling under the exceptions provided under the above said circular. Thus, grounds raised by the Revenue in the appeal fails and the appeal is not maintainable. Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in- above, with a liberty to file appropriate application for restoration of appeal to the file.

In the result, the appeal of Revenue is dismissed.