IN INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA Before: Shri J. Sudhakar Reddy, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No.284/Kol/2018 (Assessment Year: 2012-13) ACIT, Cir-11(2), Kolkata Appellant Vs M/s Polo Setco Tie Up Pvt. Ltd. Respondent [PAN: AABCP7880R] For Appellant : Shri Sandeep Lakra, JCIT For Respondent : Shri Sanjay Kr. Kejriwal, AR Date of hearing : 21.08.2019 Date of pronouncement : 28.08.2019 ORDER Per S.S. Viswanethra Ravi, JM In above appeal, undisputed fact is that tax effect is below monetary limit of Rs.50,00,000/- fixed by CBDT vide Circular No.17/2019, F. No. 279/Misc. 142/2007-ITJ(Pt.), dt. 8th August, 2019. Applying proposition of law laid down by Ahmedabad Bench of ITAT in case of ITO, Ward-3(2), Ahmedabad vs. Dinesh Madhavlal Patel & Ors in ITA No.1398/Ahd/2004 order dated 14.08.2019, this appeal is dismissed as withdrawn in terms of Circular issued by CBDT mentioned hereinabove. In result, appeal of revenue is dismissed. Order Pronounced in Open Court on 28.08.2019. Sd/- Sd/- [J. Sudhakar Reddy] [S.S. Viswanethra Ravi] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28/08/2019 RS, Sr.PS 2 I.T.A No.284/Kol/2018 M/s Polo Setco Tie Up Pvt. Ltd. Copy of order forwarded to: 1. ACIT, Cir 11(2), Kolkata. 2. M/s Polo Setco Tie Up Pvt. Ltd., Vishwakarma Building, South West Block, 86C, Topsia Road, Kolkata-700046. 3. CIT(A) 4. CIT 5. DR True Copy, By order, Assistant Registrar ITAT, Kolkata ACIT, Cir-11(2), Kolkata v. Polo Setco Tie Up Pvt. Ltd