INCOME TAX OFFICER WARD -3(5), NAGPUR vs. M/S RAMTEK NAGRIK SAHAKARI PAT SANSTHA MARYADIT , NAGPUR

All the above five appeals by the Revenue against the separate orders dated 12-12-2018 and 18-02-2019 passed by the Commissioner of Income Tax (Appeals)-2, Nagpur [‘CIT(A)’] for assessment years 2009-10, 2010-11, 2012-13 and 2013-14, respectively.

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 Therefore, all the five appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above, with a liberty to file appropriate application for restoration of appeals to the file.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