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Income Tax Appellate Tribunal, DELHI BENCH ‘E’ NEW DELHI
Before: SH.G.D.AGRAWAL, HON’BLE & SH.K.N.CHARY
ORDER PER K.N.CHARY, JUDICIAL MEMBER Aggrieved by the order dated 15.07.2014 in Appeal No.334/2011-12 passing by the Commissioner of Income Tax (Appeal) [in short “CIT(A)”]-2, Faridabad for 2009-10 Assessment Year, the Revenue preferred this appeal.
At the outset, it is brought to our notice that the aggregate tax effect on issues proposed to be contested in this appeal is only Rs.5,65,526/- as is mentioned in sanctioned order dated 08.09.2014 and squarely covered low tax effect.
We have heard Ld. representatives of both the parties. 4. The CBDT vide Circular No.21/2015 dated 10.12.2015 has decided that the appeal shall not be filed before the Appellate Tribunal in cases where the tax effect does not exceed mandatory limit of Rs.10 Lacs. The Circular would apply to all pending appeals as well. Admittedly in the department appeal, the tax effect is less than Rs.10 Lacs. Therefore, the departmental appeal is not maintainable as was filed in violation of above both circulars.
Ld. DR in view of the above, did not press the department appeal. We may also note that the department would not fall in exception provided in the above Board Circular.
In view of the above, the departmental appeal is dismissed.
The order is pronounced in the open court on 09th November, 2017.