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2018 (8) TMI 1813

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..... in assessee s own case for the A.Y.2010-11 vide order dated 07/11/2017 [ 2017 (11) TMI 1825 - ITAT MUMBAI ]. Moreover, the tax effect in this appeal is not exceeding ₹ 20 lakhs. Under the power vested by sec. 268A(1) of the I T. Act, CBDT has recently issued Circular No. 3/2018 dated 11.07.2018 instructing the authorities below that departmental appeal should not be filed before ITAT where .....

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..... Kothari ORDER PER R.C. SHARMA (A.M): This is an appeal filed by the Revenue against the order of CIT(A)-20, Mumbai dated 21/04/2015 for the A.Y.2009-10 in the matter of order passed u/s.147 r.w.s. 143(3) of the IT Act. 2. At the outset, learned AR submitted that tax effect in the appeal filed by the Revenue is below 20 lakhs and in terms of CBDT Circular No. 3/2018 dated 11.07.2018, the appeal fi .....

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..... d ₹ 20 lakhs. 6. Subject to some exceptions, it is further directed by CBDT that all the departmental appeals pending before ITAT where the demand/tax effect is less than 20 lakhs should be either withdrawn or not pressed by the Departmental representative. 7. The present appeal is not covered by any exceptions mentioned in the said CBDT circular. Since the tax demand in dispute in this depa .....

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