Court No. - 35
Case :- INCOME TAX APPEAL DEFECTIVE No. - 7 of 2012 Appellant :- Commissioner Of Income Tax Respondent :- M/S Lakshmi Kant Dwarka Das Jhunjhunwala Counsel for Appellant :- Manu Ghildyal,Manish Goyal Counsel for Respondent :- Ashish Bansal Hon'ble Bharati Sapru,J. Hon'ble Dinesh Kumar Singh,J.
Cause shown is sufficient; in view of the facts stated in the affidavit filed along with the delay condonation application, the delay in filing the appeal is condoned. The delay condonation application is allowed.
Shri Manu Ghildyal, learned counsel for the appellant states that the tax effect involved in this appeal is below the monetary limit.
This appeal is, therefore, dismissed as not maintainable in view of the circular no.03 of 2018 of F No 279/Misc. 142/2007-ITJ (Pt), Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes, New Delhi the 11th July, 2018.
Order Date :- 31.7.2018 S.P.