DCIT, CENTRAL CIRCLE-III,, LUDHIANA. vs. M/S SWATI INDUSTRIES, LUDHIANA

PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Revenue against the order of the Ld. CIT(A)- 5, Ludhiana dt. 29/11/2021 pertaining to A.Y 2018-19. 2. At the outset, it is noted that the appeal was earlier disposed off by the Coordinate Bench vide order dt. 27/04/2022 wherein the Bench had dismissed the appeal of the Revenue. Thereafter, the Revenue filed a Miscellaneous Application No. 30/Chd/2022 and the Bench had recalled the abovementioned order vide order dt. 11/12/2023, hence, the matter has again come up in appeal before us. 3. Both the parties were heard and material available on record pursued. It is noted that the tax effect involved in the present appeal is Rs. 4,91,352/-. Accordingly, in terms of the CBDT Circular dated 08.08.2019 wherein the Department has specified the monetary limit for an appeal to be filed by the Revenue before the ITAT as Rs. 50 lacs, the appeal so filed by the

Revenue is not maintainable and the matter doesn’t come in any of the exceptions so carved in the said circular. 4. In view of the above facts and circumstances, the present appeal filed by the Department is dismissed due to low tax effect. 5. In the result the appeal of the Revenue is dismissed. (Order pronounced in the open Court on 13/03/2024 )

Sd/- Sd/- आकाश दीप जैन िव�म �सह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा�य� / VICE PRESIDENT लेखा सद�य/ ACCOUNTANT MEMBER AG Date: 13/03/2024

आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�/ CIT 4. आयकर आयु� (अपील)/ The CIT(A) 5. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar