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Income Tax Appellate Tribunal, DELHI BENCH: ‘D’ NEW DELHI
Before: SH. H.S.SIDHU & SH.P.MAHARISHI
PER H.S.SIDHU, JUDICIAL MEMBER The present appeal has been filed by the Revenue assailing the correctness of the order dated 31.01.2012 of CIT(A), Muzaffarnagar pertaining to 2006-07 assessment year.
We have heard Ld. representatives of both the parties.
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 22nd of June, 2017.