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Income Tax Appellate Tribunal, “A” BENCH : BANGALORE
Before: SHRI A.K. GARODIA & SHRI LALIT KUMAR
Per Shri A.K. Garodia, Accountant Member
This is revenue’s appeal directed against the order of ld. CIT (A) – 13, Bangalore dated 29.12.2016 for Assessment Year 2011 – 12.
The revenue has raised several grounds but it is noted that the tax effect is only Rs. 1.50 Lacs in respect of demand raised u/s 201 (1) and Rs. 0.57 Lacs in respect of demand raised u/s 201 (1A) total Rs. 2.07 Lacs.
The bench asked the learned DR of the revenue that as per the latest CBDT instructions, the revenue is not supposed to file any appeal before the tribunal if the tax effect is below Rs. 10 lacs. The bench pointed out that this appeal of revenue is not maintainable because of low tax effect. In reply, he had nothing to say.
Accordingly, this appeal is dismissed because of low tax effect.
In the result, the appeal filed by the revenue is dismissed.
Order pronounced in the open court on the date mentioned on the caption page.