IN INCOME TAX APPELLATE TRIBUNAL, E BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No. 3949/Mum/2018 for Assessment Years 2008-09 JCIT(TDS)(OSD)-2(3), M/s Tata Communication Ltd. Room No. 718, 7th Floor, Videsh Sanchar Bhavan, Smt. K.G. Mittal Ayarvedic Vs Mahatma Gandhi Road, Fort, Hospital Building, Charni Mumbai-400001. Road (West), PAN AAACV2808C Mumbai-400002. (Appellant) (Respondent) Appellant by Shri Amit Pratap Singh (DR) Respondent by : Shri Nilesh Joshi (AR) Date of Hearing 30/09/2019 Date of Pronouncement : 01/10/2019 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER 1. This appeal by revenue under section 253 of Income Tax Act is directed against order of ld. Commissioner of Income Tax (Appeals)-60, [CIT(A)], Mumbai dated 22.03.2018 for Assessment Year 2008-09. 2. At outset of hearing, ld. Authorized representative (AR) of assessee submitted that tax effect involved in present appeal is only Rs. 46,96,840/-, which is below monetary limit of Rs.50,00,000/- prescribed by CBDT in its Circular No.17/2019 dated 8th August 2019. ld. AR of assessee further submits that admittedly tax effect involved in present appeal is less than Rs. 50,00,000/-. Therefore, present appeal is squarely covered by CBDT Circular No. 17/2019 dated 8th ITA No. 3949 Mum 2018-M/s Tata Communication Ltd. August 2019 and is liable to be dismissed. ld AR for assessee further submits that dispute in present appeal relates to short deduction of tax (TDS) for quarter -4 (Q-4) for assessment year 2007-08. And as per statement downloaded from web-site of Income tax net payable amount (default) by assessee for relevant period is only Rs. 46,96,840/-. ld AR for assessee also filed copy of statement downloaded from web-site of revenue and furnished copy to ld DR for revenue. 3. On other hand, ld. Departmental Representative (DR) for revenue after going through grounds of appeal and copy of statement downloaded from web-site of revenue and furnished by ld AR for assessee, submitted that though tax effect involved in present appeal is less than monetary limit of tax effect fixed by CBDT in recent circular, however, revenue may be given liberty to get appeal revived in case at later stage it is discovered that tax effect involve in present appeal is more than prescribed limit in CBDT Circular No. 3/2018 dated 11th July 2018. 4. Considering submissions of both ld. representatives of parties, we find that tax effect involved in present appeal is less than monetary limit of Rs. 50,00,000/- fixed by CBDT Circular No. 17/2019 dated 8th August 2019, therefore, appeal of revenue is dismissed being not maintainable. However, revenue is given liberty to get appeal revived 2 ITA No. 3949 Mum 2018-M/s Tata Communication Ltd. in case, if it is discovered that present appeal is covered by any exception clause of CBDT Circular No.3/2018 dated 11th July 2018. 5. In result, appeal of revenue is dismissed. Order pronounced in open court on this 01/10/2019. Sd/- Sd/- (RAJESH KUMAR (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Date: 01.10.2019 SK Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT BY ORDER Assistant Registrar ITAT Mumbai 3 JCIT(TDS)(OSD)-2(3), Mumbai v. Tata Communication Ltd