|The Tax Publishers2020 TaxPub(DT) 5190 (Jp-Trib)
INCOME TAX ACT, 1961
The appeal filed by revenue against the order of Tribunal as the Tribunal had not appreciated the finding of AO was dismissed on account of low tax effect in light of CBDT's Circular dt. 8-8-2019.
Appeal (Tribunal) - Maintainability - Low tax effect -
Revenue filed appeal against the order of Tribunal as the Tribunal had not appreciated the finding of AO. Held: In the instant case, it was found that the appeal was filed by the revenue on 11-2-2019 and therefore, the present appeal was not filed pursuant to special order of the CBDT dt. 16-9-2019 and as the matter did not fall in any exception as so prescribed by the CBDT in its earlier Circular dt. 8-8-2019 and the special order does not apply in the instant case, the appeal was dismissed on account of low tax effect in light of CBDT's Circular dt. 8-8-2019.
FAVOUR : Against the assessee.
IN THE ITAT, JAIPUR BENCH
SUBSCRIBE FOR FULL CONTENT