THE DCIT, CIRCLE - 3(1),, VISAKHAPATNAM vs. M/S ARRDY ENGINEERING INNOVATIONS (P) LTD, VISAKHAPATNAM

Per Shri Duvvuru RL Reddy, Judicial Member :

This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [in short, “CIT(A)”], Visakhapatnam in ITA No.221/10-11/ACT,C-3(1)/VSP/2013-14 dated 03.02.2014 for the Assessment Year (A.Y.) 2008-09. 2. When this appeal is taken up for hearing, the Ld. Counsel for the assessee has submitted that the tax effect involved in this appeal is below

2 ITA No.120/Viz/2014, A.Y.2008-09 M/s Arrdy Engineering Innovations (P) Ltd

Rs.50 lakhs. As per the latest circular No.17/2019, dated 08.08.2019 of CBDT, which is in supersession of its Circular No.3/2018 dated 11.07.2018, in relation to filing of appeals before the Income Tax Appellate Tribunal, the appeals filed by the revenue are not maintainable. The Ld. D.R. has not raised any objection. In view of the above, the appeal filed by the revenue is not maintainable. Hence, the same is dismissed with a liberty to revenue to file Miscellaneous Application to recall the order in case the tax effect involved is more than the limit prescribed as per the circular or the case is covered by any of the exceptions in the circular.

Order pronounced in the open court on 30th August, 2022. (एस बालाकृष्णन) (दुव्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयकसदस्य/JUDICIAL MEMBER Dated : 30.08.2022 L.Rama, SPS

3 ITA No.120/Viz/2014, A.Y.2008-09 M/s Arrdy Engineering Innovations (P) Ltd

आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– M/s Arrdy Engineering Innovations (P) Ltd (Formerly known as M/s Ardee Business Services Pvt.Ltd.), D.No.9-30-4, Balaji Nagar, Siripuram, Visakhapatnam 2. रधजस्व/The Revenue – Asst.Commissioner of Income Tax, Circle-1(1) Visakhapatnam 3. प्रधान आयकर आयुक्त / The Commissioner of Income Tax-1, Visakhapatnam

Sr. Private Secretary ITAT, Visakhapatnam