VIKRAM SINGH YADAV, AM The present miscellaneous application has been filed by the Revenue against the order passed by the Co-ordinate Bench in ITA No. 19/JP/2013 dated 18/12/2015 wherein considering the CBDT Circular No. 21 of 2015 dated 10/12/2015, the appeal of the Department was dismissed. In its miscellaneous application, the Revenue has submitted that since the tax effect involved in this case is Rs. 10,00,000/- which was not below the monetary limit as prescribed by the CBDT in the above said Circular, there is a factual mistake which has arisen in the order of the Tribunal which is sought to be rectified through the subject petition. MA No. 111/JP/2017. M/s Vibrant Academy (India) P. Ltd., Kota.

2. Both the parties have been heard. We have also pursued the CBDT Circular No. 21 of 2015 dated 10/12/2015, in para 3, it is stated that the appeal shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 10 lacs. In the instant case what is therefore required is that the tax effect should exceed Rs. 10 lac. However, as stated by the Revenue in this miscellaneous petition, the tax effect comes to Rs. 10 lacs only. In light of the same, we do not think there is any mistake which has arisen in the order passed by the Co-ordinate Bench dated 18/12/2015.

3. In the result, miscellaneous application filed by the Revenue is dismissed. Order pronounced in the open court on 12/01/2018. Sd/- Sd/- (Jh fot; iky jko]) (foe flag ;kno (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;kf;d lnL; / Judicial Member ys[kk lnL; /Accountant Member Jaipur Dated:- 12/01/2018. Pooja/ vknsk dh izfrfyfi vxzsf"kr@Copy of the order forwarded to:

1. The Appellant- The Income Tax Officer, TDS, Kota.

2. The Respondent M/s Vibrant Academy (India) Pvt., Ltd., Kota.

3. The CIT.

4. The CIT (4),

5. The DR, ITAT, Jaipur

6. Guard File (MA No. 111/JP/2017) vknskkuqlkj@ By order, lgk;d iathdkj@ Assistant. Registrar MA No. 111/JP/2017. M/s Vibrant Academy (India) P. Ltd., Kota.