Court No. - 3
Case :- INCOME TAX APPEAL No. - 217 of 2016 Appellant :- Pr. Commissioner Of Income Tax Allahabad Respondent :- M/S. Devi Enterprises Limited Obra District Sonebhadra Counsel for Appellant :- S.S.C.,Praveen Kumar,S.S.C. I.T.
Counsel for Respondent :- Ashish Agarwal,Ashish Bansal
Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
1. Heard Sri Praveen Kumar, learned counsel for the revenue and Sri Ashish Bansal, learned counsel for the assessee.
2. Present appeal has been filed by the revenue under Section 260-A of the Income Tax Act, 1961 arising from the order of the Income Tax Appellate Tribunal, Allahabad 'Circuit Bench' at Varanasi dated 10.03.2016 passed in Income Tax Appeal No.91/Alld./2013 for A.Y. 2009-10.
3. At the outset, it has been stated at the Bar that the revenue involved in the present appeal is below the monetary limit of Rs.1 crore set by the CBDT vide its Circular No.17/2019, dated 8-Aug-2019.
4. In view of the above, it is stated that the present appeal is not maintainable as the appeal is below monetary limit.
5. The above position being admitted to the parties, the present appeal is dismissed for reason of the disputed tax being below threshold limit.
Order Date :- 6.10.2021 S.Chaurasia