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Income Tax Appellate Tribunal, BENCH ‘D’ KOLKATA
Before: Hon’ble Shri J.Sudhakar Reddy, AM & Shri A.T.Varkey, JM ]
ORDER PER J.SUDHAKAR REDDY, AM:
This is appeal filed by the Revenue against the order of the ld. Commissioner of Income Tax (Appeals) - 4, Kolkata (hereinafter the ‘ld. CIT(A)’), dt. 06/11/2015, passed u/s 250 of the Income Tax Act, 1961(the ‘Act’) for the Assessment Year 2009- 10. 2. This appeal of the Revenue is to be dismissed as not maintainable in view of the CBDT Circular No. 21/2015, dated 10th December, 2015, as the tax effect is admittedly below Rs. 10 Lakhs.
Since the appeal of the revenue is dismissed as unadmitted, the Cross objection raised by the assesee is dismissed as infructuous. & C.O.No.20/Kol/2016 M/s. Savitri Devi Om Prakash Others (AOP)-A.Y.2009-10 2
In the result the appeal of the Revenue is dismissed.
Order pronounced in the Court on 18.10.2017.