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Before: Shri Duvvuru RL Reddy & Shri S. Jayaraman
आयकर अपीलीय अिधकरण, ‘‘ए’’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी धु�ु� आर.एल रे�ी, �ाियक सद� एवं �ी एस जयरामन, लेखा सद� के सम� Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A.No.1908/Chny/2016 िनधा�रण वष�/Assessment Year:2012-13 The Income Tax Officer, Smt. Padmavathy Ravishankar, Non Corporate Ward 23(2), Vs. No. 27/11, Galilei Square, Lakshmi 130-B, Mudichur Road, Street, New Avadi Road, Kilpauk, West Tambaram, Chennai-46. Chennai 600 010. [PAN:AAFPR5821F] (अपीलाथ� /Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Shri AR.V. Sreenivasan, JCIT ��थ� की ओर से/Respondent by : Shri K. Ravi, Advocate सुनवाई की तारीख/ Date of hearing : 27.09.2019 घोषणा की तारीख /Date of Pronouncement : 11.10.2019 आदेश /O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER:
This appeal filed by the Revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals) 10, Chennai dated 30.03.2016 relevant to the assessment year 2012-13.
At the time of hearing the ld. Counsel for the assessee has submitted that the tax effect in this appeal filed by the Revenue is less than the monetary limit of ₹.50,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 17/2019, dated 08.08.2019. The ld. DR fairly conceded the submissions made by the ld. Counsel for the assessee. Being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than ₹.50,00,000/- in this appeal. Accordingly, the appeal filed by the Revenue is dismissed as un-admitted.
In the result, the appeal filed by the Revenue is dismissed. Order pronounced on the 11th October, 2019 at Chennai.