ITO, BHIWANI vs. SERVE HITKARI SHIKSHA SAMITI, BHIWANI

ORDER Per R.K.Panda, AM:

This appeal filed by the revenue is directed against the order dated 31st March, 2017 of the CIT(A)- Hisar relating to assessment year 2012-13. 2. The revenue in its only effective ground of appeal has challenged the order of CIT(A) in deleting the addition of Rs. 10,00,000/- made on account of corpus fund.

3. An adjournment application has been filed by ld. DR seeking adjournment of the case. However, considering the low tax effect involved in the grounds of appeal raised by the revenue, the same is rejected and the appeal is taken up for adjudication.

2 (Serve Hitkari Shiksha Samiti) 4. It was seen that the tax effect involved in the ground raised by the revenue is less than 10,00,000/-. When same was confronted to ld. DR, he also fairly conceded that the tax effect involved in the grounds raised by the revenue is below 10 lakhs. Therefore, following the recent CBDT Instruction no. 21/2015 dated 10/12/2015, the departmental appeal is not maintainable. Accordingly the appeal filed by the revenue dismissed on account of low tax effect.

5. In the result appeal of the revenue is dismissed. (Order Pronounced in the Court at the time of hearing itself i.e. on 25.09.2017)