INOCME TAX OFFICER WARD -3(4), NAGPUR vs. KTPS EMPLOYEES CREDIT CO-OPERATIVE SOCIETY LIMITED , NAGPUR

All the above nine appeals by the Revenue against the separate orders dated 19-02-2019, 08-02-2019, 18-03-2019, 05-03-2019 and 15-04-2019 passed by the Commissioner of Income Tax (Appeals)-1/2, Nagpur [‘CIT(A)’] for above mentioned assessment years.

Admittedly, the tax effect involved in these nine appeals are 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 these nine appeals fail and all the appeals are not maintainable. Therefore, all the nine appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above, with a liberty to file appropriate application for restoration of appeals to the file.

In the result, all the nine appeals of Revenue are dismissed.