ASSISTANT COMISSIONER CENTRAL CIRCLE 1(3), NAGPUR vs. M/S SHRIGOPAL RAMESHKUMAR SALES PVT. LTD , NAGPUR
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Income Tax Appellate Tribunal, NAGPUR
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
आदेश / ORDER
PER S.S. VISWANETHRA RAVI, JM :
All these appeals filed by the Revenue against the separate order dated 26-03-2018 and 23-03-2018 passed by the Commissioner of Income Tax (Appeals)-3, Nagpur [‘CIT(A)’] in respect of above mentioned assessment years.
Admittedly, the tax effect involved in all the 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 all the appeals fails and all the appeals are not maintainable. Therefore, all the appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above, with a liberty to file appropriate application for restoration of all the appeals to the file.
In the result, all the above appeals of Revenue are dismissed.
Order pronounced in the open court on 28th July, 2023.
Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) JUDICIAL MEMBER VICE PRESIDENT पुणे / Pune; दिनाांक / Dated : 28th July, 2023. रदव
3 ITA Nos. 134, 136, 138, 145, 146 & 147/NAG/2018
आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : अपीलार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The CIT(A)-3, Nagpur. 4. The Pr. CIT(Central), Nagpur. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, नागपूर, 5. / DR, ITAT, Nagpur. गार्ड फ़ाइल / Guard File. 6. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER,
वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune