ASSISTANT COMISSIONER , CENTRAL, CIRCLE -1(3), NAGPUR vs. SMT .SAROJ RAMESH RANDER , NAGPUR

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 Therefore, all the appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above, with a liberty to file appropriate application for restoration of all the appeals to the file.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.