DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs SHRI CHAGANLAL KUNVERJIBHAI PATEL, NAGPUR

Income Tax Appellate Tribunal, NAGPUR

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri M.G. Moryani

For Respondent: Shri Maurya Pratap

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the Revenue against the order dated 21-06-2016 passed by the Commissioner of Income Tax (Appeals)-3, Nagpur [‘CIT(A)’] for assessment year 2008-09.

Admittedly, the tax effect involved in the appeal is 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 the appeal fails and the appeal is not maintainable. Therefore, the appeal of Revenue is dismissed as withdrawn in terms of CBDT Circular mentioned here-in- above, with a liberty to file appropriate application for restoration of appeal to the file.

In the result, the appeal of Revenue is dismissed.

Order pronounced in the open court on 04th August, 2023.

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. SHRI CHAGANLAL KUNVERJIBHAI PATEL, NAGPUR