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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL
Before: SHRI G.D. AGRAWAL & AND & SMT. BEENA A. PILLAI SMT. BEENA A. PILLAISMT. BEENA A. PILLAI SMT. BEENA A. PILLAI
PER G.D. AGRAWAL, PER G.D. AGRAWAL, PRESIDENT PER G.D. AGRAWAL, PER G.D. AGRAWAL, PRESIDENT PRESIDENT :- PRESIDENT
This appeal by the Revenue for the assessment year 2011-12 is directed against the order of learned CIT(A)-3, New Delhi dated 30th November, 2015.
At the time of hearing before us, nobody appeared on behalf of the assessee-respondent. It is observed that the tax effect involved in this appeal by the Revenue is below `10 lakhs. The CBDT in its Circular No.21/2015 dated 10th December, 2015 has revised the monetary limit for filing of the departmental appeals to the ITAT at `10 lakhs. Learned Senior DR agreed with the same.
2 ITA-748/Del/2016
In view of the above position, we deem it proper to dismiss the appeal of the Revenue in the light of the Circular No.21/2015 of CBDT dated 10th December, 2015.
In the result, the appeal of the Revenue is dismissed Decision pronounced in the open Court on 20.12.2017.