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Income Tax Appellate Tribunal, ‘B’ SMC BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI ABRAHAM P. GEORGE
आदेश /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) -12, Chennai, dated 11.08.2017 and pertains to assessment year 2006-07.
No one appeared for the assessee. We heard Shri B.
Sagadevan, the Ld. Departmental Representative. Admittedly, the tax effect in this appeal is less than ₹10 lakhs. The CBDT, being the highest administrative body for administration of direct taxes, instructed its officers not to file appeal before this Tribunal wherever the tax effect is less than ₹10 lakhs. In this case, the tax effect is less than ₹10 lakhs. So, it is obvious that the Revenue authorities filed appeal contrary to the instruction issued by the CBDT. Therefore, the appeal is not maintainable. Accordingly, the same is dismissed.
In the result, the appeal filed by the Revenue stands dismissed.
Order pronounced in the open court on 5th June, 2018 at Chennai.