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Income Tax Appellate Tribunal, “SMC” Bench, Mumbai
Before: Shri B.R. Baskaran (AM)
Both the appeals filed by the Revenue are directed against the order dated 10.1.2017 passed by learned CIT(A)- 33, Mumbai and they relate to A.Ys. 2007-08 & 2008-09.
At the outset, ld. AR of the assessee contended that the tax effect in these appeals of the revenue are below Rs.10 lakhs, therefore, the same are 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 appeals filed by the Revenue in limine.
2 Smt. Alka P. Agarwal
In the result, both appeals filed by the Revenue are dismissed.
Order has been pronounced in the Court on 8.6.2017.