DCIT, CENTRAL CIRCLE, PATIALA vs. M/S VCC CONSULTANTS PVT. LTD., PATIALA
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Income Tax Appellate Tribunal, CHANDIGARH
Before: SHRI A.D.JAIN
आदेश/ORDER
This is an appeal filed by the Revenue against the order of
the Ld. CIT(A)-5 Ludhiana dated 27.10.2021 pertaining to assessment year 2018-19.
It is noted that the tax effect involved in the present appeal is Rs. 3,59,128/-. 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.
ITA 436/CHD/2021 A.Y. 2018-19 2
In view of the above facts and circumstances, the present
appeal filed by the Department is dismissed due to low tax effect
with a liberty to seek recall in case the matter falls under any of
the exceptions so carved out in the aforesaid circular.
It is, however, clarified that the dismissal of the above
appeal shall not be taken to be affirmation of the order of the
CIT(A) on merits. The legal issue raised by the Revenue is being
left open to be adjudicated in an appropriate case.
In the result the appeal of the Revenue is dismissed.
Order pronounced in the Open Court on 1st Janury,2024.
Sd/- (A.D.JAIN ) VICE PRESIDENT “Poonam” आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar