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Income Tax Appellate Tribunal, “GUWAHATI BENCH, GUWAHATI
Before: Shri Sanjay Garg & Shri Girish Agrawal
order : June 07, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the revenue against the order dated 10.10.2022 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
No one has put in appearance on behalf of the assessee despite notice. Therefore, we proceed to decide the appeal after hearing the ld. DR.
It is to be noted that the tax effect involved is less than the prescribed monetary limit by the CBDT for filing appeal to this Tribunal vide Circular No.17 of 2019.