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Income Tax Appellate Tribunal, “SMC” Bench, Mumbai
Before: Shri B.R. Baskaran (AM)
The appeal filed by the Revenue are directed against the order dated 13.1.2017 passed by learned CIT(A)-33, Mumbai and it relates to A.Ys. 2012- 13.
At the outset, ld. AR of the assessee contended that the tax effect in this appeal of the revenue are below Rs.10 lakhs, therefore, the same is not maintainable as per the CBDT Circular No.21/2015, dated 10th December, 2015.
Learned Departmental Representative did not dispute the factual aspect presented by learned AR.
Having heard the rival submissions and also taking into consideration the Circular of CBDT referred above, I dismiss the appeal filed by the Revenue in limine.
2 M/s. Purandar Taluka Nagari Sahakari Patpedi Maryadit
In the result, the appeal filed by the Revenue is dismissed.
Order has been pronounced in the Court on 8.6.2017.