Ita/236/2010 Of The Commissioner Of Income Tax v. Shri Navas M Meeran

PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 26 DAY OF JULY 2021 / 4TH SRAVANA, 1943 ITA NO. 236 OF 2010 AGAINST THE ORDER IN IT(S&S)A.No.146/Coch/2005 dated 5.11.2009 OFI.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT: THE COMMISSIONER OF INCOME TAXCOCHIN. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: SHRI NAVAS M MEERANMANALUMPARAYIL HOUSE, ADIMALI.BY ADVS.SRI.S.ARUN RAJSMT.C.T.SUJA THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2021,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.V.Bhatti, J. JUDGMENT The Revenue is the appellant in the instant appeal. 2. Heard learned Standing counsel Sri Jose Joseph for the appellant andAdv.S.Arunraj for respondent. 3. The value in the appeal is less than the limit prescribed by CBDT Circular.The Supreme Court in the judgment reported in S.C.Naregal v Commissioner of Income Tax (2019) 418 ITR 455 (SC) has considered the effect of CBDT Circularand dismissed the appeal coming within the purport of CBDT Circular. 4. The valuation of the subject appeal, since is less than the limit stipulated byCBDT Circular, and also the judgment of Apex Court in S.C.Naregal (supra) isapplicable to the appeal. Referring to the Supreme Court judgment and latest circular, we are of theview that the appeal is not maintenable, hence is dismissed. Sd/- S.V.BHATTIJUDGE sd/- BECHU KURIAN THOMAS JUDGE