2019 (5) TMI 1594

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.... For the Revenue : Shri Abi Rama Kartikiyen (DR) ORDER PER AMARJIT SINGH, JM This order shall dispose of the Miscellaneous Application Bearing No. 76/M/2019 moved by applicant Arising out of ITA. No. 2312/M/17 for the A.Y.2009-10 dated 28.08.2018. 2. The brief facts of the case are that the revenue filed an appeal against the order of the CIT(A) which was decided by Hon'ble ITAT in I....

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....finding has been given in para no. 5,6 & 7 which is hereby reproduced as under.:- 4. We had carefully gone through the orders of the authorities below and found that issue is covered by the order of the Tribunal in assessee's own case for the A.Y.2010-11 vide order dated 07/11/2017. Moreover, the tax effect in this appeal is not exceeding Rs. 20 lakhs. "5. Under the power vested ....

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.... appeal of the Department is dismissed as not pressed/withdrawn and hence infructuous. 4. On appraisal of the above mentioned finding, we noticed that the one of the ground to dismissed the appeal is tax effect whereas the other ground is that the case of the assessee was duly covered by Hon'ble ITAT by assessee's own case for the A.Y. 2010-11 by virtue of order dated 07.11.2017. Since the matt....